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IN THE INCOME TAX APPELLATE TRIBUNAL

MUMBAI BENCH “H(SMC)”, MUMBAI

BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER

AND

SHRI ANIKESH BANERJEE, JUDICIAL MEMBER

ITA No.1786/Mum/2026

(Assessment year: 2013-14)

Falgun Mahesh Oza vs ITO Ward 22(1)(1), Mumbai

302 Kripanidhi Next to Piramal Chamber, Dr. SS Rao

Jitendra Bungalow Gulmohar Marg, Mumbai-400012

Cross Road No.4 JVPD

Scheme Mumbai-400049.

PAN: AAAPO0474A

APPELLANT RESPONDENT

Assessee by : Ms. Kinjal Bhuta

Revenue by : Shri Pravin Salunkhe (Sr. DR)

Date of hearing : 16/04/2026

Date of pronouncement : 08/05/2026

O R D E R

Per: OM PRAKASH KANT : ACCOUNTANT MEMBER

This appeal by the assessee is directed against order dated 1st

December 2025 passed by the Ld. Additional/Joint Commissioner of

Income Tax(Appeals)-1, Chennai [in short “Ld. CIT(A)”] for Assessment

Year 2013-14, raising following grounds:

“1. The Ld. AddI/JCIT (A)-1. Chennai, erred in dismissing the appeal filed by the

appellant under a gross error and misinterpretation that the appeal was filed

delayed. That the dismissal is in contravention to the directions passed by the

Hon'ble Mumbai ITAT (ITA No. 865/Mum/2020) to adjudicate the case on merits.

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Falgun Mahesh Oza

2. The Ld. AddI/JCIT (A) -1, Chennai, erred in dismissing the appeal filed by the

appellant under a misinterpretation that the appeal was filed delayed. That the

dismissal is in contravention to the order passed by the predecessor CIT(A) and

his specific directions that no prejudice shall be caused to the electronically filed

appeal.

3. The Ld. AddI/JCIT (A) -1, Chennai, erred in dismissing the appeal after issuing

notice u/s. 250 of the Income Tax Act, 1961 and obtaining detailed submissions

from the appellant. That issuance of notice u/s. 250 of the Income Tax Act, 1961,

tantamount to admission of appeal and that subsequent dismissal of the appeal

is contrary and bad in law.

4. The Ld. AddI/JCIT (A) -1, Chennai, erred in dismissing the appeal and not

deciding the appellant's case on merits. That the addition of Rs. 39,32,758/- u/s.

68 of the Income Tax Act 1961, is without appreciating the factual matrix of the

case.

5. All of the above grounds are without prejudice to each other and the appellant

craves leave to add, amend, alter, or delete any of the above grounds appeal.”

2. We have heard the rival submissions advanced by the parties

and have carefully perused the material available on record. The

factual matrix emerging from the record reveals that the assessee

had initially preferred an appeal before the learned Commissioner of

Income Tax (Appeals)-34, Mumbai on 25.04.2016 against the

assessment order passed under Section 143(3) of the Income-tax

Act, 1961 on 17.03.2016. It is not in dispute that the said appeal

had been filed within the period of limitation prescribed under the

Act.

2.1 However, during the course of appellate proceedings, the

learned CIT(A), by notice dated 04.01.2019, called upon the

assessee to explain as to why the appeal should not be dismissed

on account of non-compliance with Rule 45 of the Income-tax

Rules, 1962, which mandated filing of appeals before the first

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appellate authority in electronic mode. Pursuant thereto, and in

order to cure the procedural defect so pointed out, the assessee

filed a fresh appeal in electronic form on 22.01.2019 against the

very same assessment order dated 17.03.2016.

3. The record further discloses that the learned CIT(A),

nevertheless, proceeded to dismiss the appeal originally filed in

physical form vide order dated 12.11.2019. Aggrieved thereby, the

assessee carried the matter in appeal before the Tribunal. The Co-

ordinate Bench of the Tribunal, vide order dated 14.12.2021,

condoned the delay in filing appeal before the Tribunal and restored

the matter to the file of the learned CIT(A) with a categorical

direction to adjudicate the appeal on merits. While doing so, the

Tribunal relied upon the decisions of the Co-ordinate Benches in All

India Federation of Tax Practitio