KETAN NAVINCHANDRA SHAH (DECEASED) THROUGH LEGAL HEIR MITABEN KETANKUMAR SHAH,MUMBAI vs. ACIT CENTRAL CIRCLE 8(2), MUMBAI
Income Tax Appellate Tribunal, MUMBAI BENCH “E” MUMBAI
Before: SHRI OM PRAKASH KANT () & SHRI RAJ KUMAR CHAUHAN ()
KANT, AM appeals filed by the assesse ders, all dated 29.11.2024, pas
Income-tax
[Appeals]
[in s ent year 2014-15 to assessmen mmon grounds are involved in heard together and disposed of r sake of convenience.
Ld. counsel for the assessee sub y demised and being represente al heir. The Ld. counsel submit e necessary documents in supp of income could not be traced nted either before the AO or be further submitted that the asses ments in support of its claim an f matter is restored back.
an Navinchandra Shah
2
Nos. 566,567,568,569,
0 & 571/MUM/2025
ee are directed ssed by the Ld.
short
Ld.
CIT nt year 2019-20
these appeals, ff by way of this bmitted that the ed by his wife in tted that due to port of the claim and the matter fore the Ld. CIT ssee is willing to nd appear before
We have heard dispute and perused in para 3 of the imp recorded the opportu part of the assesse reproduced as under “During the cours the Act for hearin the notices issued proceedings are a Sr. No. 1 2 3 4 A notice was issu the appellant. It w is a final opportun fails to comply to the basis of facts However, the app notices issued. evidence to subs furnished. 3.2 It would be s opportunities hav However, there h notices of hearing Keta ITA 570
rival submission of the parties the relevant material on record pugned order for assessment ye unity provided and noncomplia ee. The relevant part of impu
:
se of appellate proceedings, notices u ngs were issued to the appellant. The d from time to time, during the course as under –
Date of Notice
Complia
Date
04/10/2024
08/10/2
09/10/2024
18/10/2
22/10/2024
01/11/2
14/11/2024
25/11/2
ued on 14/11/2024 to give final opp was specifically mentioned in the notic nity to represent the case. In case the this notice, appeal will be decided e available on record.
pellant has not complied to the above
No submission and/or any doc stantiate the grounds of appeals h seen from the above discussion that ve already been provided to the has been no response from the appel g issued. The appellant failed to file a an Navinchandra Shah
3
Nos. 566,567,568,569,
0 & 571/MUM/2025
on the issue in d. The Ld. CIT(A) ear 2014-15 has ance on all the ugned order is u/s 250 of e details of of present ance
2024
2024
2024
2024
portunity to ce that this e appellant ex-parte on mentioned cumentary have been t sufficient appellant.
lant to the any written submissions subs for adjournment w
There is also no appellant from fi despite being gra the appellant dur appellant is not i it. Under the circ appeal pending fo proceed to decid available on recor
4. In view of the s we are of the opinio cause for noncompl interest of substantiv order of the Ld. CIT assessing officer for d
5. The facts and c the grounds raised statistical purposes.
6. In the result, a statistical purposes.
Order pronoun (RAJ KUMAR C
JUDICIAL M
Mumbai;
Dated: 18/03/2025
Disha Raut
Keta
ITA
570
stantiating the grounds of appeal. Ev was not made in response to the notic explanation offered as to what prev ling written submissions and releva anted opportunities. Thus, from the c ring appellate proceedings, it is eviden interested in pursuing the appeal bey cumstances, there is no point in ke or want of appellant's compliance. Acc de the appeal on the basis of facts rd.”
submission of the ld. counsel fo on that there was a reasonable iance before the ld. CIT(A), th ve justice, we feel it appropriate
T(A) and restore the matter b de-novo consideration.
ircumstances in all the appeals in all the appeal are accordin all the appeals of the assessee ced in the open Court on 18/0
S
CHAUHAN)
(OM PRAK
MEMBER
ACCOUNTA an Navinchandra Shah
4
Nos. 566,567,568,569,
0 & 571/MUM/2025
en request ces issued.
vented the ant details, conduct of nt that the yond filing eeping the cordingly. I s/material or the assessee, e and sufficient herefore, in the to set aside the back file of the s being identical ngly allowed for are allowed for 03/2025. KASH KANT)
ANT MEMBER
Copy of the Order forward
1. The Appellant
2. The Respondent.
3. CIT
4. DR, ITAT, Mumbai
5. Guard file.
////
Keta
ITA
570
ded to :
BY ORDER
(Assistant Re
ITAT, Mu an Navinchandra Shah
5
Nos. 566,567,568,569,
0 & 571/MUM/2025
R, gistrar) umbai