NAMTECH ELECTRONIC DEVICES LIMITED,BANGALORE V. INCOME TAX OFFICER, WARD-5(1)(1), BENGALURU

ITA 1867/BANG/2024

AI Insights

The case involves M/s. Namtech Electronic Devices Ltd., the appellant, contesting an ex-parte order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] for the Assessment Year 2018-19. The CIT(A) had decided the appeal ex-parte due to the assessee's failure to respond to multiple notices requesting written submissions. The assessee, represented by Shri Kaushik M, argued that the company, being defunct with minimal staff, failed to notice the CIT(A)'s notices. The Tribunal, acknowledging the assessee's circumstances but also deprecating their nonchalant attitude, decided to provide another opportunity for the assessee to present their case before the AO.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 470763 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 24-10-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 24-09-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KAUSHIK M; ADVOCATES
• Section: 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT R ITA No.1867/Bang/2024 Assessment Year : 2018-19 M/s. Namtech Electronic Devices Ltd., 314, Raheja Arcade, Koramangala, Bengaluru – 560 095. PAN : AAACN 9249 B Vs. ITO, Ward – 5(1)(1), Bengaluru. APPELLANT RESPONDENT Assessee by : Shri. Kaushik M, Advocates Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.10.2024 Date of Pronouncement : 25.10.2024 O R D E R Per George George K, Vice President: This appeal at the instance of the assessee is directed against the order of CIT(A) dated 31.07.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2018-19. 2. At the very outset, I notice that the appeal of the assessee before the CIT(A) has been decided ex-parte. The reason for deciding the appeal ex-parte was that assessee did not reply to several notices issued from the Office of the CIT(A) to file written submissions. The learned AR submitted that the assessee firm is a defunct, running with skeleton staff and is not generating any income. It was submitted that assessee’s staff failed to take note of the notices issued from the ITA No.1867/Bang/2024 Page 2 of 3 Office of the CIT(A). However, for one of the hearing notices, assessee sought adjournment which was not acceded to by the CIT(A) and he passed an ex-parte Order. It was submitted that in the interest of justice and equity, one more opportunity may be provided to the assessee to represent its case before the AO. 4. The learned Standing Counsel was duly heard. 5. I have heard the rival submissions and perused the material on record. The Office of the CIT(A) had issued several notices directing the assessee to file written submissions. Since there was no response by the assessee to the notices issued by the CIT(A), the CIT(A) passed ex-parte order. It is the claim of the assessee that assessee company is a defunct company and due to administrative reasons, assessee could not respond to the notices sent by the CIT(A). I strongly deprecate the nonchalant attitude of the assessee in not filing the written submissions on time. However, in the interest of justice and equity, I am of the view that assessee ought to be provided with one more opportunity to represent its case. Accordingly, the issues raised in this appeal are restored to the file of AO. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly. 6. In the result, 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/- Sd/- (WASEEM AHMED) (GEORGE GEORGE K) Accountant Member Vice President Bangalore. Dated: 25.10.2024. /NS/* ITA No.1867/Bang/2024 Page 3 of 3 Copy to: 1. Appellants 2. Respondent 3. DRP 4. CIT 5. CIT(A) 6. DR, ITAT, Bangalore. 7. Guard file By order Assistant Registrar, ITAT, Bangalore. "