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

DIN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH
MUMBAI

BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER
&

SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER
ITA No.6366/Mum/2024
(Assessment Year :2018-19)
&
Destiny
Star
(India)
Private Limited
Office No.203
Tulsi Building
Somnath Mahadev NI
Sheri
Mahidharpura
Gujarat – 395 003
Vs. DCIT-Central
Circle
8(4)
Mumbai
PAN/GIR No.AAFCD2189R
(Appellant)
..
(Respondent)

Assessee by Shri Himanshu Gandhi
Revenue by Smt. Sanyogita Nagpal
Date of Hearing
29/01/2025
Date of Pronouncement
30/01/2025

ITA No. 6354/Mum/2024 and others
Destiny Star (India) Pvt. Ltd.

2
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.

ITA No. 6354/Mum/2024 and others
Destiny Star (India) Pvt. Ltd.

3
3. In the result, all the appeals of the assessee are allowed for statistical purposes.

Order pronounced on 30th January,2025. (GIRISH AGRAWAL) (AMIT SHUKLA)
ACCOUNTANT MEMBER
JUDICIAL MEMBER
Mumbai; Dated 30/01/2025
KARUNA, sr.ps

Copy of the Order forwarded to :

BY ORDER,

(Asstt.