DESTINY STAR (INDIA) PRIVATE LIMITED,SURAT vs. DCIT-CENTRAL CIRCLE 8(4), MUMBAI, MUMBAI

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ITA 6356/MUM/2024Status: DisposedITAT Mumbai30 January 2025AY 2020-21Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)5 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the assessee was aggrieved by the ex-parte order and restored the appeals back to the CIT(A) for fresh adjudication after providing an opportunity of hearing. The appeals were allowed for statistical purposes.

What were the facts?

The assessee filed appeals against ex-parte orders passed by the NFAC/CIT(A) for multiple assessment years. The assessee's counsel submitted that they were unable to respond to notices as they could not appoint a Chartered Accountant in time.

What were the issues?

Whether an ex-parte order passed without giving the assessee an adequate opportunity to represent the case is justified, and if not, what is the appropriate remedy.

Which sections of the Income-tax Act were involved?

Section 153(c),Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH

Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL

For Appellant: Shri Himanshu Gandhi
For Respondent: Smt. Sanyogita Nagpal
Hearing: 29/01/2025Pronounced: 30/01/2025

Heard together (2 matters)

ITA No.6356/Mum/2024
ITA No.6366/Mum/2024

Read from the judgment's own cause title. This page is filed under one of them.

and others Destiny Star (India) Pvt. Ltd. आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the assessee against separate impugned order passed by NFAC, Delhi dated 07/10/2024 for the quantum of assessment passed u/s.153(c) / 144 for the A.Yrs. 2016-17, 2017-18, 2018-19, 2019-20 and 2020-21.

2.

At the outset, ld. Counsel submitted that assessee is aggrieved by the exparte order passed by ld. CIT(A). The reasons for not able to respond to the notice sent by the ld. CIT(A) are that assessee could not appoint any Chartered Accountant at that time and case was fixed for hearing on August and September 2024 on two occasions. In the meantime assessee was looking for Chartered Accountant / authorized representative to represent the case. However, ld. CIT(A) has passed the exparte order without deciding on merits on 07/10/2024. In view of the aforesaid facts and in the interest of justice, we restore all these appeals back to the file of the ld. CIT(A) to decide the issue afresh in accordance with law after giving due opportunity of hearing to the assessee. Accordingly, all the appeals filed by the assessee are allowed for statistical purposes.

Order pronounced on 30th January,2025.

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