Harvest Agriculture Private Limited Vs ITO, Ward-2(1)(3), Mumbai
Case No: ITA No. 7394/MUM/2025
Court: INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI
Date: 1/22/2026
Parties Involved
appellantHarvest Agriculture Private Limited
respondentITO, Ward-2(1)(3), Mumbai
Facts Summary
This appeal by Harvest Agriculture Private Limited is directed against the order of the learned Commissioner of Income Tax (Appeals) / NFAC, dated 10.11.2025 for Assessment Year 2020-21. The assessee could not furnish written submissions before the ld. CIT(A) due to a paucity of time as most of the staff were busy with audit-related formalities in September and October 2025. Despite applying for an adjournment, the ld. CIT(A) dismissed the appeal in an ex-parte proceeding. The assessee seeks ano…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessee should be granted another opportunity to contest the case on merit after the ex-parte dismissal by ld. CIT(A).