GEM CORPORATION,MUMBAI vs. DCIT CIRCLE 27(1), NAVI MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL
“SMC” BENCH MUMBAI
BEFORE HON’BLE BR BASKARAN, ACCOUNTANT MEMBER
HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER
Gem Corporation
703, Rameshwar Neel Kanth
Valley, near Rajawadi,
Ghatkopar (E) – 400077. Vs.
DCIT, Circle 27(1)
Vashi Railway Stn Bldg
400703. PAN/GIR No. AAAFG5630Q
(Applicant)
(Respondent)
Assessee by None
Revenue by Smt. Usha Gaikwad, Sr. DR
Date of Hearing
06.03.2025
Date of Pronouncement
10.03.2025
आदेश / ORDER
PER SANDEEP GOSAIN, JM:
The present appeal has been filed by the assessee challenging the impugned order 20.11.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National
Faceless Appeal Centre, Delhi / CIT(A), for the A.Y 2016-
17. 2. At the very outset, it is noticed that assessee was ex- parte before Ld. CIT(A), although Ld. AR tried to raising
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Gem Corporation, Mumbai before the bench that there was ‘sufficient cause’ which prevented the assessee to represent properly before Ld.
CIT(A). On the other hand DR relied upon the orders passed by the revenue authorities.
Be that as it may, without going into the merits of the issues raised by the assessee and considering the fact that there was reasonable cause, because of which assessee could not put effective representation before Ld. CIT(A). Hence we are of the view that one more opportunity be given to the assessee to represent his case before Ld.CIT(A). Therefore considering the overall circumstances of the present case, we deem it proper to restore the matter back to the file of Ld. CIT(A) for deciding the appeal afresh by providing one more opportunity to the assessee. The assessee shall not seek any adjournment on frivolous grounds and shall remain cooperative during the course of proceedings.
Before parting, we make it clear that our decision to restore the matter back to the file of the Ld.CIT(A) shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by the Ld. CIT(A) independently in accordance with law.
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Gem Corporation, Mumbai
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 10.03.2025. (BR BASKARAN) (SANDEEP GOSAIN)
ACCOUNTANT MEMBER
JUDICIAL MEMBER
Mumbai, Dated 10/03/2025
KRK, PS
आदेश की ितिलिप अेिषत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. थ / The Respondent.
3. संबंिधत आयकर आयु / The CIT(A)
4. आयकर आयु(अपील) / Concerned CIT
5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, मुबई / DR, ITAT, Mumbai
6. गाड फाईल / Guard file.
आदेशानुसार/ BY ORDER,
सािपत ित ////
उप/सहायक पंजीकार ( Asst.