GOPURAM DEVELOPERS,MUMBAI vs. ACIT-27 (1), MUMBAI
Before: SHRI SAKTIJIT DEY, VP & SHRI NARENDRA KUMAR BILLAIYA, AM Gopuram Developers 18, Kutch Castle, Derasar Lane, Ghatkopar (E), Mumbai-400 077 Vs. ACIT-27(1) 4th Floor, Above Vashi Railway Station, Vashi, Navi Mumbai PAN/GIR No. AADFG 8946 Q (Appellant) : (Respondent)
Per Saktijit Dey, VP:
This is an appeal by the assessee, against order dated 18.10.2024 of National
Faceless Appeal Centre (NFAC), Delhi for the assessment year (A.Y.) 2016-17. 2. We have heard the parties and perused the material on record. It is the say of the assessee that assuming that assessee’s request for withdrawal of another pending appeal is for the present appeal filed before the first appellate authority, the appeal has been dismissed in limine. Thus, learned counsel appearing for the assessee submitted that the matter has to be restored back to the file of the first appellate authority for de novo adjudication on merits.
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3. The learned Departmental Representative ('ld. DR' for short) agreed with the aforesaid submissions of the assessee.
Having heard the parties and perused the materials on record, we find, the present appeal arises out of an appellate order passed by the first appellate authority in an against the assessment order passed u/s. 147 rw.s. 144B of the Income Tax Act, 1961 on 17.09.2021. The appeal was instituted before the first appellate authority on 24.07.2023 and the assigned appeal number was NFAC/2015-16/10264998. It transpires from record, there was another appeal pending before the first appellate authority challenging the levy of interest u/s. 234A of the Act, pertaining to A.Y. 2016- 17, which was registered as appeal no. NFAC/2015-16/10065999. In respect of the said appeal, the assessee furnished letter dated 30.10.2022, requesting for withdrawal of the appeal. Mistakenly assuming that the letter of withdrawal furnished by the assessee is in respect of the appeal instituted on 24.07.2023 the first appellate authority dismissed the appeal as infructuous.
Having considered the facts and materials on record, we are convinced that the impugned order passed by the learned first appellate authority dismissing the appeal filed by the assessee as infructuous is under a mistaken belief, hence, needs to be set aside. Accordingly, we do so. We direct the first appellate authority to decide the appeal of the assessee de novo on merits after providing due and reasonable opportunity of being heard to the assessee. Grounds are allowed for statistical purpose.
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Mumbai; Dated : 27.02.2025
Roshani, Sr. PS
Copy of the Order forwarded to :
The Appellant 2. The Respondent 3. The CIT(A) 4. CIT - concerned 5. DR, ITAT, Mumbai 6. Guard File BY ORDER,
(Dy./Asstt.