NANDAN EQUIPMENT SERVICES PRIVATE LIMITED,MUMBAI vs. ACIT 10(3)(1), MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI “B” BENCH : MUMBAI
BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER
AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER
ITA No.
A.Y.
Appellant
Respondent
5079/Mum/2024
2014-15
Nandan Equipment
Services Private Limited,
C-15, Nanddham
Industrial Estate,
Marol Maroshi Road,
Marol, Andheri (E),
Mumbai
PAN: AAECN2903P
ACIT-10(3)(1),
Aayakar Bhavan,
M.K. Marg,
Mumbai
5052/Mum/2024
2014-15
For Assessee : Ms. Kshipra Sanghvi &
Ms. Nehni Sanghvi
For Revenue : Ms. Monika H. Pande
Date of Hearing : 28-01-2025
Date of Pronouncement : 29-01-2025
PER B.R. BASKARAN, A.M :
These two appeals relate to the same assessment year. The Ld
A.R submitted that the registry of ITAT has registered the same appeal filed electronically and again manually twice. Accordingly, the ITA
No.5079/M/2024 is duplicate appeal and the same is dismissed.
2. We shall take up the other appeal No. ITA 5052/M/2024. It is directed against the ex-parte order dated 31-07-2024 passed by Ld
CIT(A), NFAC, Delhi and it relates to the assessment year 2014-15. The Ld A.R submitted that the notices were sent by Ld CIT(A) online and the same has escaped the attention of the assessee. Accordingly, she prayed that the assessee may be provided with one more opportunity.
3. We heard Ld D.R. Having regard to the submissions made by Ld
A.R, we are of the view that, in the interest of natural justice, the assessee may be provided with one more opportunity to present its case properly before the Ld CIT(A). Accordingly, we set aside the order passed by Ld CIT(A) and restore all the issues to his file for adjudicating them afresh, after affording adequate opportunity of being heard to the assessee. We also direct the assessee to fully co-operate with Ld CIT(A) for expeditious disposal of the appeal.
4. In the result, the appeal No.5052/M/2024 is treated as allowed for statistical purposes. The appeal No.5079/M/2024 is dismissed as infructuous, being duplicate appeal.
Order pronounced in the open court on 29-01-2025 [SANDEEP SINGH KARHAIL] [B.R. BASKARAN]
JUDICIAL MEMBER ACCOUNTANT MEMBER
Mumbai,
Dated: 29-01-2025
TNMM
Copy to :
1)
The Appellant
2)
The Respondent
3)
The CIT concerned
4)
TheD.R, ITAT, Mumbai
5)
Guard file
By Order
Dy./Asst.