M/S NAM TECHNOLOGIES PRIVATE LIMITED, MUMBAI V. ACIT-14(2)(2), MUMBAI

ITA 3026/MUM/2022

AI Insights

The case involves M/s. NAM Technologies Pvt. Ltd., which filed appeals against the orders of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment years 2010-11, 2011-12, and 2017-18. The appeals were filed due to the non-appearance of the assessee and the return of the notice by postal authorities. The Tribunal decided to proceed ex-parte and found that the CIT(A) had also dismissed the appeals without adjudicating on merits due to the absence of the assessee. Consequently, the Tribunal restored the appeals to the CIT(A) for a detailed examination and decision on merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 123927 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 11-01-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 29-11-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘B’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 3025/Mum/2022 (A.Y. 2010-11) I.T.A. No. 3026/Mum/2022 (A.Y. 2012-13) I.T.A. No. 3027/Mum/2022 (A.Y. 2017-18) M /s. NA M Tech n ol ogi e s Pvt . Ltd. 4, Neel kan th Sh oppin g A r cade Opp. Fi ne Art s H all, Ch embur Mu mbai-400 071. PAN : A AFC A9204 L V s . DCIT-15(1)(1) Room No. 470 Aayakar Bhavan M.K. Road Mumbai- 400 020. (Appellant) (Respondent) Assessee by None Department by Shri Chetan M. Kacha D ate of He a rin g 12.01.2023 D ate of P r on ou nc em ent 12.01.2023 O R D E R Per Bench :- The assessee has filed these appeals challenging the order dated 24.3.2022 passed by the learned CIT(A), National Faceless Appeal Centre, Delhi and they relate to A.Y. 2010-11, 2011-12 & 2017-18. 2. None appeared on behalf of the assessee and notice issued by the Registry has also been returned back by the postal authorities with the noting ‘no such person’. Hence, we proceed to dispose of the appeal, ex-parte without presence of the assessee. 3. We heard learned DR and perused the record. We notice that the assessee did not appear before the learned CIT(A) also and hence, the learned CIT(A) has dismissed the appeals without adjudicating the issues contested before him on merit. Under these set of facts, we are of the view that all the M/s. NAM Technologies Pvt. Ltd. 2 three appeals are required to be restored to his file for adjudicating them on merit. Accordingly, we set aside the orders passed by the learned CIT(A) in all the three years under consideration 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 co-operate with the Ld CIT(A) for expeditious disposal of the appeals. 4. In the result, all the three appeals are treated as allowed for statistical purposes. Pronounced in the open court on 12.1.2023 Sd/- Sd/- (PAVAN KUMAR GADALE) (B.R. BASAKARAN) Judicial Member Accountant Member Mumbai; Dated : 12/01/2023 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