ACIT, Circle - 2(1), Kolkata, Kolkata V. M/s. Sema Software India Pvt. Ltd., , Kolkata

ITA 1417/KOL/2017

AI Insights

The case involves an appeal by the Revenue against M/s Sema Software India Pvt. Ltd., challenging an order passed by the Commissioner of Income Tax (Appeals) under section 250 of the Income Tax Act, 1961 for the assessment year 2003-04. The appeal was dismissed by the Income Tax Appellate Tribunal due to the failure of the Revenue to provide the grounds of appeal, despite multiple opportunities. The Tribunal noted that neither the Revenue nor the assessee had been served with a copy of the grounds of appeal, which is a procedural requirement.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 299643 (ITAT-MUMBAI)
• Duration Of Justice: 6 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: J
• Next Hearing Date: 24-07-2023
• Assessment Year: 2003-2004
• Appeal Filed On: 11-06-2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1417/Kol./2017 (Assessment Year : 2003–04) ACIT, Circle-2(1) Aayakar Bhavan, P-7, Chowringhee Sqr., 7 th Floor, Kolkata-69. .......... Appellant v/s M/s Sema Software India Pvt. Ltd. Plot-53, Block-DN, Sector-V, Salt Lake, Kolkata-91. PAN – AADCS5433R .......... Respondent Revenue by : Shri Manoj Kumar, CIT-DR Assessee by : Shri Chandni Shah Date of Hearing – 25/07/2023 Date of Order – 27/07/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the Revenue challenging the impugned order dated 22/03/2017, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals)–22, Kolkata [“the Ld. CIT(A)”] for the assessment year 2003–04. 2. From the perusal of Form No.36, we find that the grounds of appeal raised by the Revenue are not forming part of the record. We find that time ITA No. 1417/Kol./2017 M/s Sema Software India Pvt. Ltd. 2 and again, the Revenue has sought adjournment since June 2018 to procure copy of the grounds of appeal filed in the present case. However, despite umpteen opportunities being granted to the Revenue, the grounds of appeal could not be placed on record by the Revenue. Even during the hearing, the learned Departmental Representative confirmed that copy of the grounds of appeal is also not available in his record. We find that even the assessee was not served with copy of the grounds of appeal raised by the Revenue. 3. Therefore, in view of the aforesaid circumstances, since the memorandum of appeal does not contain the grounds on which the impugned order passed by the Ld. CIT(A) has been challenged, we dismiss the present appeal filed by the Revenue being not in conformity with the Income Tax (Appellate Tribunal) Rules, 1963. In the interest of justice, we grant the liberty to the Revenue to seek recall of this order, as and when the grounds of appeal are available in their record for filing before the Tribunal. 4. In the result, the appeal by the Revenue is dismissed. Order pronounced in the open court on 27/07/2023 SD/- PRASHANT MAHARISHI ACCOUNTANT MEMBER SD/- SANDEEP SINGH KARHAIL JUDICIAL MEMBER MUMBAI, DATED: 27/07/2023 ITA No. 1417/Kol./2017 M/s Sema Software India Pvt. Ltd. 3 Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The CIT, Mumbai City concerned; (4) The DR, ITAT, Mumbai; (5) Guard file. True Copy By Order Sharwan Kumar Sr. Private Secretary Assistant Registrar ITAT, Mumbai