Case Law Details
Edifice Properties Pvt Ltd Vs DCIT (ITAT Mumbai)
Introduction: In a recent development, the Income Tax Appellate Tribunal (ITAT) Mumbai has imposed a cost of Rs 5,000 on Edifice Properties Pvt Ltd for non-compliance with notices issued during their appeal against the order of the Commissioner of Income-tax (Appeals) – 48, Mumbai (CIT(A)). This article delves into the details of the case, the grounds raised by the assessee, and the ITAT’s decision.
Background of the Case: Edifice Properties Pvt Ltd had filed an appeal against the order dated 16.03.2023 passed by the CIT(A) for the assessment year 2014-15. The grounds of appeal included objections to the ex-parte order passed by the CIT(A), claiming that it was unjustified and without providing a reasonable opportunity to be heard. The appellant contended that they were prevented from making detailed submissions before the CIT(A) due to reasonable causes.
The ITAT considered the fact that the CIT(A) had passed an ex-parte order, meaning that the decision was made without taking into consideration the submissions of the assessee. The appellant argued that several notices had been issued during the appeal process, but compliance was not possible due to various reasons, including the COVID-19 pandemic.
ITAT’s Decision: The ITAT examined the dates of the notices issued to the assessee, which were as follows: 20.02.2019, 03.12.2019, and 20.02.2020. It noted that these dates were before the COVID-19 pandemic and that the appellant had not provided any reasonable cause for non-compliance with the notices.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
