LUMINOUS VENTURE PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-4(1), MUMBAI

ORDER \nPER NARENDRA KUMAR BILLAIYA, AM:\nI.T.A. No. 1038 & 1039/Mum/2025 are two separate appeals by\nthe assessee preferred against two separate orders of the ld. CIT(A)-\n52, Mumbai [hereinafter “the ld. CIT(A)"], pertaining to AY 2008-09 &\n2009-10.\n2.\nBoth these appeals were heard together and are disposed off by\nthis common order for the sake of convenience and brevity.\n3.\nIn AY 2008-09, we have\ncarefully perused the order of the ld. CIT(A). We find that the appeal\nof the assessee was dismissed for want of assessment order. In our\nconsidered opinion, the ld. CIT(A) ought to have given sufficient\nopportunity to the assessee to furnish copy of the assessment order\nalong with related documents and should have decided the appeal on\nmerits of the case. Therefore, we direct the ld. CIT(A) to decide the\nappeal afresh on merits of the case and assessee is directed to furnish\nthe assessment order and related documents.\n4.\nIn pertaining to AY 2009-10, we again\nfind that the assessee has raised an additional ground extracted at para\n3.