SAMRAT SECURITY & DETECTIVE FORCE PRIVATE LIMITED, Mumbai V. ITO 8(1)(3), Mumbai

ITA 437/MUM/2023

AI Insights

The case involves an appeal by Samrat Security & Detective Force P. Ltd against the order of the National Faceless Appeal Centre (NFAC), Delhi, which was passed under section 143(3) read with section 147 of the Income Tax Act for the assessment year 2010-11. The primary contention of the assessee was that the CIT (Appeals) had dismissed their appeal ex-parte, erroneously stating that the assessee was not interested in pursuing the matter, despite the assessee having submitted comprehensive submissions and a paper book. The Tribunal found merit in the assessee's argument and decided to remit the case back to the CIT (Appeals) for a decision on merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300140 (ITAT-MUMBAI)
• Duration Of Justice: 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 09-03-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 13-02-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Bonafide belief

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI BASKARAN B R, AM & SHRI AMIT SHUKLA, JM आयकरअपीलसं./ I.T.A. No. 437/Mum/2023 (निर्धारणवर्ा / Assessment Year: 2010-11) Samrat Security & Detective Force P. Ltd Room No. 242, Giridhar Tambe Nagar, Korbha Mithagar, Vadala(E), Maharashtra- 400037 बिधम/ Vs. ITO 8(1) (3), Room No. 651, 6 th Floor, Aayakar Bhavan, M.K.Road, Mumbai- 400020 स्थायीलेखासं./जीआइआरसं./PAN No. AAJCS7224C (अपीलाथी/Appellant) : (प्रत्यथी / Respondent) अपीलाथीकीओरसे/ Appellant by : Shri Venugopal C. Nair प्रत्यथीकीओरसे/Respondent by : Ms. Mahita Nair, Sr.AR. सुनवाईकीतारीख/ Date of Hearing : 10.03.2023 घोषणाकीतारीख / Date of Pronouncement : 10.03.2023 आदेश / O R D E R Per Amit Shukla, Judicial Member: The aforesaid appeal has been filed by the assessee against the order dated 01.11.2022, passed by National Faceless Appeal Centre (NFAC), Delhi for the quantum of assessment passed u/s 2 I . T . A . N o . 437/ M u m / 2 0 23 SAMRAT SECURITY & DETECTIVE FORCE P.LTD 143(3) r.w.s 147 for the AY 2010-11. The assessee has raised the following grounds of appeal:- i) The Ld. CIT(A) erred in facts and circumstances in holding that appellant is not interested in pursuing the matter, without providing adequate opportunities to present the case. ii) Reasons given by Ld. CIT(A) for dismissing the appeal filed before him are wrong, insufficient and contrary to facts and evidence on record and in law. 2. At the outset Ld. Counsel for the Assessee submitted that the Ld. CIT (A) has decided the appeal ex-parte without going into merits, stating that Assessee is not filed any reply or any submissions. On the contrary, Assessee has filed comprehensive submissions and paper book before the hearing was taken up by NFAC and it was under bonafide belief that all these documents would have been uploaded by the department when assessee has uploaded the documents to NFAC. He, thus requested that matter should be restore back to the file of the CIT (Appeals) for deciding afresh. The Ld. DR has no objection if the matter restore back to the file of the first appellate authority for deciding on merits. 3 I . T . A . N o . 437/ M u m / 2 0 23 SAMRAT SECURITY & DETECTIVE FORCE P.LTD 3. In view the aforesaid fact that Ld. CIT (A) has dismissed the appeal without going into the merits on the ground that Assessee is not interested in pursuing this appeal. Accordingly, we are remitting back the entire appeal to the file of the first appellate authority to decide the issue raised before him afresh on merits and in accordance with law after considering the submissions and the documents filed and after giving due and sufficient opportunity to the Assessee to represent its case. 4. Accordingly, appeal of the Assessee is allowed for statistical purposes. Orders pronounced in the open court on 10 th March, 2023. Sd/- Sd/- (Baskaran B R) (Amit Shukla) Accountant Member Judicial Member मुंबई Mumbai;ददनांक Dated : 10.03.2023 Mrs. Urmila 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. दवभागीयप्रदतदनदि, आयकरअपीलीयअदिकरण, मुंबई/ DR, ITAT, Mumbai 6. गार्डफाईल / Guard File 4 I . T . A . N o . 437/ M u m / 2 0 23 SAMRAT SECURITY & DETECTIVE FORCE P.LTD आदेशधिुसधर/ BY ORDER, .उि/सहधयकिंजीकधर (Dy./Asstt.Registrar) आयकरअिीिीयअनर्करण, मुंबई/ ITAT, Mumbai