RIVAAZ TRADE VENTURES PVT LTD,MUMBAI vs. DCIT, CIRCLE -5(3)(1), MUMBAI

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ITA 6954/MUM/2024Status: DisposedITAT Mumbai28 February 2025AY 2018-19Bench: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS.PADMAVATHY S (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the appeals were filed ex-parte and the DR had no objection. Both appeals were remanded back to the CIT(A) for a fresh decision, with a direction to provide due opportunity of hearing to the assessee and for the assessee to comply with the notices.

What were the facts?

The assessee filed appeals against an order for quantum of assessment and penalty. The assessee's counsel submitted that the CIT(A) passed an ex-parte order because the assessee could not respond to notices. The assessee sought adjournment for document preparation and faced issues with notice delivery.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified, and whether the appeals should be remanded for a fresh hearing.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH

Before: SHRI AMIT SHUKLA & MS.PADMAVATHY S

For Appellant: Ms. Shruti Kalyanikar
For Respondent: Smt. Sanyogita Nagpal, CIT
Hearing: 27/02/2025Pronounced: 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.

2.

At the outset ld. Counsel submitted that the ld. CIT(A) has passed exparte order as assessee could not respond to the notices issued.

3.

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.

4.

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).

5.

In the result, both the appeals of the assessee are allowed for statistical purposes.

Order pronounced on 28th February, 2025.

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