SKM Steel Ltd.(SKM Alloys Pvt. Ltd.) Vs CIT(A) (ITAT Mumbai)
In an era rapidly transitioning towards digital and faceless tax proceedings, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has delivered a crucial reminder on the inviolability of natural justice principles. The recent order in SKM Steel Ltd. vs. CIT(A) 49, Mumbai underscores that procedural fairness cannot be sacrificed at the altar of technological convenience, and taxpayers facing genuine technical difficulties must be afforded a fair hearing.
Case Background
The appeal was filed by SKM Steel Ltd. against an order passed by the Commissioner of Income-Tax (Appeals) [CIT(A)] under Section 250 of the Income-tax Act, 1961. The CIT(A) had dismissed the assessee’s appeal on the grounds of non-prosecution, noting that twelve opportunities had been granted without any response or submission of documents from the appellant.
Before the ITAT, the assessee presented a compelling counter-narrative. Through a sworn affidavit by its Director, Shri Amit Kirtilal Shah, the company contended that it had not received any of the notices mentioned in the CIT(A)’s order, except for the final one dated 05.09.2025. Upon receiving this last notice, the assessee attempted to file its reply through the official Income Tax portal but was unable to do so due to technical difficulties. Consequently, a reply was filed in physical form. However, by the time the assessee’s representative visited the CIT(A)’s office, the appellate order dismissing the appeal had already been passed. The assessee argued that its non-appearance was therefore “neither willful nor deliberate.”
