RIVAAZ TRADE VENTURES PVT LTD ,MUMBAI vs. DCIT, CIRCLE 5(3)(1), MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH
MUMBAI
BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER
&
MS.PADMAVATHY S, ACCOUNTANT MEMBER
ITA No.6953/Mum/2024 & 6954/Mum/2024
(Assessment Year :2018-19)
Rivaaz Trade Ventures Pvt.
Ltd.,
Shop No.28, 1st Floor
Krishna Arcade
Yashwant Shrusti
Khaira, Boisar
Thane, Palghar-401 501
Vs. DCIT,
Circle-5(3)(1),
Mumbai
PAN/GIR No.AAFCR9339H
(Appellant)
..
(Respondent)
Assessee by Ms. Shruti Kalyanikar
Revenue by Smt. Sanyogita Nagpal, CIT
DR
Date of Hearing
27/02/2025
Date of Pronouncement
28/02/2025
आदेश / O R D E R
PER AMIT SHUKLA (J.M):
The aforesaid appeals have been filed by the assessee against order dated 29/10/2024 for the quantum of assessment passed u/s.143(3) and penalty u/s.270A for the A.Y. 2018-19 passed by NFAC, Delhi.
At the outset ld. Counsel submitted that the ld. CIT(A) has passed exparte order as assessee could not respond to the notices issued.
ITA No.6953 & 6954/Mum/2024
Rivaaz Trade Ventures Pvt. Ltd.
Before us ld. Counsel submitted that the assessee had sought for adjournment and was undergoing preparation of documents to make effective and proper representations and some of the notices sent were either not reached or missed attention of the assessee sent through ITBA portal.
Since appeals have been filed exparte and ld. DR also does not have any objection, therefore, both the appeals are remanded back to the file of the ld. CIT (A) to decide afresh and in accordance with law after giving due and effective opportunity of hearing to the assessee and assessee is also directed to comply with the notices issued by the ld. CIT(A).
In the result, both the appeals of the assessee are allowed for statistical purposes.
Order pronounced on 28th February, 2025. (PADMAVATHY S) (AMIT SHUKLA)
ACCOUNTANT MEMBER
JUDICIAL MEMBER
Mumbai; Dated 28/02/2025
KARUNA, sr.ps
ITA No.6953 & 6954/Mum/2024
Rivaaz Trade Ventures Pvt. Ltd.
3
Copy of the Order forwarded to :
BY ORDER,
(Asstt.