Question 1

What are the key legal issues in Sachin Kishor Sheth Vs ITO, Ward-42(1)(5), Mumbai?

Accepted Answer

1. Whether the assessee should be given another opportunity to contest the case on merit after the ex-parte dismissal of the appeal by the ld. CIT(A).

Question 2

What are the facts of Sachin Kishor Sheth Vs ITO, Ward-42(1)(5), Mumbai?

Accepted Answer

These two appeals by the assessee, Sachin Kishor Sheth, are directed against the separate orders of the learned Commissioner of Income Tax (Appeals) / NFAC, Delhi, both dated 17.10.2025 for Assessment Years 2022-23 & 2023-24 respectively. Certain facts in both appeals are common, and the assessee has raised similar grounds of appeal. With the consent of both parties, both appeals were clubbed, heard together, and decided by a common order to avoid conflicting decisions. Both appeals of the assessee were dismissed by the learned CIT(A) in ex-parte orders. The assessee's Authorized Representative (AR) argued that the assessee could not furnish written submissions before the ld. CIT(A) due to a paucity of time as most of the staff was busy with audit work in September and October 2025. The AR requested one more opportunity for the assessee to contest the case on merit, undertaking to be more vigilant in the future. The Senior Departmental Representative (Sr. DR) for the Revenue argued that the assessee was given reasonable and sufficient opportunity and that the excuse offered by the assessee was not acceptable. The Sr. DR suggested that if the Bench were convinced by the assessee's explanation, the assessee should be directed not to default in the future.

Sachin Kishor Sheth Vs ITO, Ward-42(1)(5), Mumbai

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Facts Summary

Legal Issues

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