CIGNA HEALTH SOLUTION INDIA PVT. LTD., Mumbai V. ACIT 12(1)(2), Mumbai

ITA 3545/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8091 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 24-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH MUMB AI BEFORE SHRI MAHAVIR SINGH, VICE- PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA NO.3545/MUM/2019 (ASSESSMENT YEAR 2015-16) CIGNA HEALTH SOLUTIONS INDIA PVT. LTD., CABIN NO. 7.2, 7 TH FLOOR, BOSTON HOUSE, SUREN ROAD, CHAKALA, ANDHERI (E), MUMBAI- 400093 P AN: AAECC318J VS. ACIT-12(1)(2), ROOM NO. 262, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI-400020. APPELLANT RESPONDENT APPELLANT BY : SHRI MADHUR AGARWAL (AR REVENUE BY : MS. SHREEKALA PARDESHI (DR) DATE OF HEARING : 02.11.2020 DATE OF PRONOUNCEMEN T : 12.01.2021 ORDER PER MAHAVIR SINGH, VICE-PRESIDENT; 1. THIS APPEAL BY ASSESSEE IS ARISING OUT OF THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-20, MUMBAI [FOR SHORT THE LD. CIT(A)] IN APPEAL NO. CIT(A)-20/IT-10460/2017-18 ORDER DATED 29.03.20 19. ASSESSMENT WAS FRAMED BY ACIT-12(1)(2), MUMBAI FOR THE ASSESSMENT YEAR 2015-16 UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (HEREINA FTER THE ACT) VIDE HIS ORDER DATED 28.11.2017. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE TOO K US THROUGH THE GROUNDS OF APPEAL AND THE ORDER OF CIT(A) AND STATED THAT THE APPEAL IN FORM-35 BEFORE THE CIT(A) WAS DULY VERIFIED AND HE DREW OUR ATTENT ION TO RELEVANT FORM-35 BECAUSE IT WAS DIGITALLY SIGNED. HE FURTHER STATED THAT THE MATTER CANNOT BE ITA NO. 3545 MUM 2019-CIGNA HEALTH SOLUTIONS INDIA PVT. LTD. 2 DECIDED ON MERITS AT THE TRIBUNALS STAGE BECAUSE TH E CIT(A) HAS NOT ADJUDICATED ANY OF THE ISSUES. WHEN THIS FACT WAS P OINTED OUT TO SR. DR, SHE FAIRLY AGREED THAT MATTER CAN BE SENT BACK TO CIT(A ) FOR ADJUDICATION OF THE ISSUES ON MERITS. 3. AFTER HEARING BOTH THE SIDES, WE NOTED THAT THE APP EAL IN FORM-35 WAS VERIFIED THOUGH DIGITALLY, BUT IN ANY CASE, IF THER E IS ANY TECHNICAL BREACH THAT CAN BE RECTIFIED BY THE ASSESSEE AND FOR THAT PURPOSE PROPER OPPORTUNITY OF BEING HEARD SHOULD BE ALLOWED. HENCE, WE SET-ASI DE THE ORDER OF CIT(A) AND REMAND THE MATTER BACK TO HIS FILE FOR ADJUDICA TION OF THE ISSUES ON MERITS. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR ST ATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH JANUARY 2021. SD/- SD/- RAJESH KUMAR MAHAVIR SINGH ACCOUNTANT MEMBER VICE-PRESIDENT MUMBAI, DATE: 12.01.2021 SK COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. DR C BENCH, ITAT, MUMBAI 6. GUARD FILE BY ORDER, DY./ASST . REGISTRAR ITAT , MUMBAI