M/S. SATEC ENVIR ENGINEERING TAX (INDIA) PVT. LTD, MUMBAI V. ACIT CIRCLE 11(1) (2) , MUMBAI

ITA 415/MUM/2022

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 2425 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Appeal Filed On: 27-02-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM, & SHRI AMARJIT SINGH, AM आयकरअपीलसं./ I.T.A. No. 415/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2017-18) M/s Satec Envir Engineering (India) Pvt. Ltd. 27a, Laxmi Industrial Estate, Link Road, Andheri(West), Mumbai-400 053 बिधम/ Vs. ACIT Circle-11(1)(2) Aayakar Bhavan, Mumbai-400 020 स्थायीलेखासं./जीआइआरसं./PAN No. AACCS0746E (अपीलाथी/Appellant) : (प्रत्यथी / Respondent) अपीलाथीकीओरसे/ Appellant by : Shri Gaurav Kabra, Ld. AR प्रत्यथीकीओरसे/Respondent by : Dr. Mahesh Akhade, Ld. DR सुनवाईकीतारीख/ Date of Hearing : 12.05.2022 घोषणाकीतारीख / Date of Pronouncement : 12.05.2022 आदेश / O R D E R Per Amit Shukla, Judicial Member: The aforesaid appeal has been filed by the assessee against the impugned order dated 08.12.2021, passed by National Faceless 2 I . T . A . N o . 415/ M u m / 2 0 2 2 M/s Satec Envir Engineering (India) Pvt. Ltd. Appeal Centre(NFAC), Delhi for the quantum appeal of assessment passed u/s 143(3) for AY 2017-18. 2. At the outset Ld. Counsel for the assessee submitted that Ld. First Appellate Authority has erred in law and on facts in passing the ex-parte order without deciding it on merits. He submitted that following notices of hearing were issued by the office of First Appellate Authority:- Sr. No. Date of Notice Date of Hearing 1. 17.02.2020 27.02.2020 at 02.20PM 2. 26.12.2020 05.01.2021 at 12.22 PM 3 01.11.2021 16.11.2021 at 11.00 AM 3. He further submitted that on these dates, either due to the lockdown or for Covid restrictions, the assessee’s office was closed, accordingly, the notices could not be served on the assessee. Therefore, due to this bonafide reason, assessee could not appear. Thus, he requested that the matter should be restored back to the file of Ld. CIT(A) to decide the grounds of appeal raised before the Tribunal on merits. 3 I . T . A . N o . 415/ M u m / 2 0 2 2 M/s Satec Envir Engineering (India) Pvt. Ltd. 4. On the other hand, Ld. DR does not have any objection for the matter is restored back to the First Appellate Authority. 5. In view of the aforesaid facts and circumstances as stated by Ld. AR, we find that due to pandemic situation and lockdown during these periods, the assessee could not receive the notice or attend the hearing. Therefore, in the interest of natural justice, we restore back to the issue which has been raised before us. 6. In the result, the appeal filed by the assessee stands allowed for statistical purposes. Orders pronounced in the open court on 12 th May, 2022. Sd/- Sd/- (Amarjit Singh) (Amit Shukla) Accountant Member Judicial Member मुंबई Mumbai;ददनांक Dated : 12.05.2022 Sr.PS. Dhananjay आदेशकीप्रनिनिनिअग्रेनर्ि/Copy of the Order forwarded to : 1. अपीलाथी/ The Appellant 2. प्रत्यथी/ The Respondent 3. आयकरआयुक्त(अपील) / The CIT(A) 4. आयकरआयुक्त/ CIT- concerned 5. दवभागीयप्रदतदनदध, आयकरअपीलीयअदधकरण, मुंबई/ DR, ITAT, Mumbai 6. गार्डफाईल / Guard File आदेशधिुसधर/ BY ORDER, 4 I . T . A . N o . 415/ M u m / 2 0 2 2 M/s Satec Envir Engineering (India) Pvt. Ltd. .उि/सहधयकिंजीकधर (Dy./Asstt.Registrar) आयकरअिीिीयअनर्करण, मुंबई/ ITAT, Mumbai