Ghatkopar Laxminagar Sauli Co-op Hsg. Society Ltd. Vs ITO (ITAT Mumbai)
NFAC Can’t Ignore Filed Submissions: ITAT Mumbai Sets Aside Ex-Parte CIT(A) Order for Breach of Natural Justice
ITAT Mumbai (SMC Bench) in Ghatkopar Laxminagar Sauli Co-op Hsg. Society Ltd. vs ITO (ITA No. 6708/Mum/2025, AY 2019-20, order dated 23.12.2025) has set aside the ex-parte appellate order passed by NFAC, holding that non-consideration of written submissions and paper book duly filed on the e-portal violates principles of natural justice.
The Assessee challenged a reassessment u/s 147. Before CIT(A), it had electronically filed detailed written submissions, paper book and additional grounds, supported by system-generated acknowledgements (shown in the record). However, the impugned appellate order incorrectly recorded that no submissions were filed and disposed of the appeal ex parte, without adjudicating either the jurisdictional grounds or the merits of additions.
ITAT noted that the first appellate authority is a statutory fact-finding authority and is duty-bound to consider material already on record and pass a reasoned, speaking order. Ignoring submissions that are demonstrably on file strikes at the root of natural justice. Without expressing any view on merits, the Tribunal restored the matter.
Direction:
- Entire matter remanded to CIT(A) for fresh adjudication
- CIT(A) to consider all written submissions, documents and evidence filed on record
- Due opportunity of hearing to be granted and a speaking order to be passed
- Assessee to cooperate and re-submit documents if required
FULL TEXT OF THE ORDER OF ITAT MUMBAI
