ADHIK MULTITRADE PVT LTD, MUMBAI V. ITO, WARD-12(1)(1), MUMBAI

ITA 1234/MUM/2023

AI Insights

The case involves appeals by Adhik Multitrade Pvt. Ltd. against the orders of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment years 2012-13 and 2013-14. The appeals were initially dismissed in limine by the CIT(A) due to the absence of written submissions from the assessee. The Tribunal, upon reviewing the circumstances, decided to set aside the CIT(A)'s orders and remand the case back for a thorough examination on merits, emphasizing the need for the assessee to be given a fair opportunity to present its case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136484 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-07-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 12-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 1233/Mum/2023 (A.Y. 2012-13) I.T.A. No. 1234/Mum/2023 (A.Y. 2013-14) Adhik Multitrade Pvt. Ltd. Room No. 19, Ground Floor 29 BDD Chawal, Bawala Masjid, Jacob Circle Lower Parel, Mumbai-400 011. PAN : AAICA1877E Vs. The learned CIT(A) National Faceless Appeal Centre, Delhi (Appellant) (Respondent) Assessee by Shri Ashutosh Mishra on behalf of M. Saboo & Co. Department by Shri Manoj Kumar Sinha Date of Hearing 04.07.2023 Date of Pronouncement 04.07.2023 O R D E R Per B.R.Baskaran (AM) :- Both the appeals filed by the assessee are directed against the orders passed by the learned CIT(A), National Faceless Appeal Centre, Delhi and they relate to A.Ys. 2012-13 & 2013-14. 2. At the time of hearing, an adjournment petition was moved by a counsel named M/s. M. Saboo & Co., Chartered Accountants. However, on a perusal of the orders passed by the learned CIT(A), we noticed that the learned CIT(A) has dismissed the appeals of the assessee in limine, since the assessee did not file any written submissions before him, meaning thereby, the Ld CIT(A) has not adjudicated the issues on merits. 3. Accordingly, in the interest of justice, we are of the view that the assessee should be provided with one more opportunity to present its case Adhik Multitrade Pvt. Ltd. 2 properly before the learned CIT(A). Accordingly, we set aside the orders passed by the learned CIT(A) in both the years and restore all the issues to his file for adjudicating them on merits, after affording adequate opportunity of being heard to the assessee. We also direct the assessee to fully cooperate with the learned CIT(A) for expeditious disposal of the appeals. 4. In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes. Pronounced in the open court on 4.7.2023. Sd/- Sd/- (PAVAN KUMAR GADALE) (B.R. BASKARAN) Judicial Member Accountant Member Mumbai.; Dated : 04/07/2023 Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. CIT 5. DR, ITAT, Mumbai. 6. Guard File. BY ORDER, //True Copy// (Assistant Registrar) PS ITAT, Mumbai