LASER SOS (INDIA) PVT LTD., MUMBAI V. ACIT, CIRCLE-10(2)(1), MUMBAI

ITA 1640/MUM/2023

AI Insights

The case involves Laser SOS (India) Pvt. Ltd., which appealed against the order dated 30.3.2023 by the CIT(A)-National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2016-17. The primary contention in the appeal was the disallowance of various expenses by the Assessing Officer, which were challenged on factual grounds. The CIT(A) had initially passed an ex-parte order due to the absence of the assessee's response to notices. The Tribunal, upon reviewing the circumstances, decided to set aside the CIT(A)'s order and remand the matter back for a detailed examination on merits, emphasizing the need for the assessee to cooperate fully for an expeditious resolution.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136490 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 23-07-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 10-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: TAPAN KUMAR
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 1640/Mum/2023 (A.Y. 2016-17) Laser SOS (India) Pvt. Ltd. 102, Crystal Plaza, Andheri Ghatkopar Link Road Chakala, Andheri East Mumbai-400 099. PAN : AAACL3715C Vs. ACIT, Circle 10(2)(1) Aayakar Bhavan M.K. Road Mumbai-400 020. (Appellant) (Respondent) Assessee by Shri Tapan Kumar Panigrahoi Department by Shri Manoj Kumar Sinha Date of Hearing 24.07.2023 Date of Pronouncement 24.07.2023 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the order dated 30.3.2023 passed by the learned CIT(A)-National Faceless Appeal Centre, Delhi and it relates to A.Y. 2016-17. 2. At the time of hearing learned counsel for the assessee moved an application seeking adjournment of the matter. However on perusal of the order passed by the learned CIT(A), we noticed that the learned CIT(A) was constrained to pass the order ex-parte, without presence of the assessee on the reasoning that the assessee has not responded to the notices issued by the learned CIT(A). In the grounds of appeal agitated by the assessee, we noticed that the assessee is challenging the disallowance of various expenses made by the Assessing Officer. Since the above said disallowances involved factual aspects, we are of the view that all these issues should be restored to Laser SO (India) Pvt. Ltd. 2 the file of the learned CIT(A) for adjudicating them on merit. Accordingly we set aside the order passed by the learned CIT(A) 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 appeal. 3. In the result, appeal filed by the assessee is treated as allowed for statistical purposes. Pronounced in the open court on 24.7.2023. Sd/- Sd/- (Rahul Chaudhary) (B.R. Baskaran) Judicial Member Accountant Member Mumbai.; Dated : 24/07/2023 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