M/s. Sohamasaa Systems Private Limited, Bengaluru V. Assistant Commissioner of Income-tax, Circle 6(1)(2), Bangalore

ITA 277/BANG/2023

AI Insights

The case involves an appeal by M/s. Sohamsaa Systems Pvt. Ltd. against the order of the National Faceless Appeal Centre (NFAC), Delhi, which was passed under section 250 of the Income Tax Act, 1961 for the Assessment Year 2013-14. The appeal was initially dismissed by the CIT(A) for non-prosecution as the assessee failed to respond to notices for filing written submissions. The assessee's representative argued that the non-response was due to a mistake in noting the online notices. The Tribunal, while deprecating the assessee's lack of response, decided to restore the matter to the CIT(A) for a fresh hearing in the interest of justice and equity.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124889 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2023
• Appeal Filed By: Assessee
• Order Result: AllowedAllowed
• Bench Allotted: B
• Next Hearing Date: 17-05-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 04-04-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: CHANDRASHEKARAPPA K
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.277/Bang/2023 Assessment Year : 2013-14 M/s. Sohamsaa Systems Pvt. Ltd., C-304, Oceanus Triton Sarjapur Road, Opp. Total Mall, Bengaluru – 560 037. PAN : AAPCS 2176 R Vs. ACIT, Circle – 6(1)(1), Bengaluru. APPELLANTRESPONDENT Assessee by:Shri.Chandrashekarappa K, CA Revenue by :Shri. Ganesh R. Ghale, Standing Counsel. Date of hearing:18.05.2023 Date of Pronouncement:18.05.2023 O R D E R Per George George K, Judicial Member : This appeal at the instance of assessee is directed against the order of National Faceless Appeal Centre (NFAC), Delhi, dated 13.01.2023 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2013-14. 2. At the outset, we notice that the appeal before the CIT(A) has been dismissed for non-prosecution, without adjudicating on merits. The learned AR submitted that notices for filing the written submission were sent online and the assessee by mistake did not take note of the same. Therefore, it was prayed in the interest of justice and equity, the issue raised in appeal may be restored to the files of the CIT(A). ITA No.253/Bang/2023 Page 2 of 3 3. The learned Standing Counsel supported the orders of the AO and CIT(A). 4. We have heard the rival submissions and perused the material on record. Several notices were issued by CIT(A)’s office through registered email ID for the assessee to submit the details and written submissions. Since there was no response to the notices issued, the CIT(A) dismissed the appeal in limini. We strongly deprecate the assessee for not responding to the notices issued by CIT(A)’s office. However, in the interest of justice and equity, we are of the view that one more opportunity should be provided to the assessee for proper representation of the case. Hence, the matter is restored to the file of the CIT(A) for fresh adjudication. The CIT(A) is directed to issue a fresh notice and take on record the written submissions of the assessee before a decision is rendered in the matter. The assessee is directed to co-operate with the Revenue for furnishing the written submissions and shall not seek unnecessary adjournments in the matter. It is ordered accordingly. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Pronounced in the open court on the date mentioned on the caption page. Sd/- Sd/- (LAXMI PRASAD SAHU)(GEORGE GEORGE K) Accountant MemberJudicial Member Bangalore. Dated: 18.05.2023. /NS/*