JADE TRADERS PRIVATE LIMITED, MUMBAI,MUMBAI vs. CIT(A), DELHI

ITA 5465/MUM/2024Status: DisposedITAT Mumbai29 January 2025AY 2014-15Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), MS PADMAVATHY S (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal, noting the peculiar circumstances and interest of natural justice, decided to grant the assessee one more opportunity. The appeals were remitted back to the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee, engaged in trading of knitted fabric and property renting, filed appeals against NFAC's ex-parte orders. The assessee claimed non-receipt of notices due to change in counsel's contact details, leading to non-compliance.

What were the issues?

Whether non-compliance due to change in counsel's contact details warrants granting another opportunity before the appellate authority.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 23(1)(a),Section 36(1)(3),Section 14(A),Section 8D

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY, JM &

For Appellant: Shri Priyavrat Gupta, AR
For Respondent: Shri Surendra Meena, Sr. DR
Hearing: 28.01.2025Pronounced: 29.01.2025

Heard together (3 matters)

I.T.A. No. 5466/Mum/2024
I.T.A. No. 5465/Mum/2024
I.T.A. No. 5490/Mum/2024

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

Per Bench: These appeals by the assessee are against the separate orders of the National Faceless Appeal Centre (NFAC) dated 22.08.2024 for the AY 2013-14, 2014-15 & dated 29.08.2024 for AY 2017-18. Since the issues contend in all this appeal are Jade Traders Private Ltd. common. These appeals were heard together and disposed of by this common order.

2.

For the purpose of adjudication the appeal of AY 2013-14 is considered as a lead case. The assessee is a company engaged in the business of trading in kni

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 23(1)(a)

All 272 judgments and leading authorities on Section 23(1)(a) →

Recent GST High Court judgments

Search GST case law →