PROTEAN E GOV TECHNOLOGIES LIMITED ,MUMBAI V. DCIT 8(2)(1), MUMBAI

ITA 1739/MUM/2025

AI Insights

The case involves Protean eGov Technologies Ltd., the appellant, and the DCIT \\u2013 8(2)(1), the respondent, concerning an appeal against an order passed by the National Faceless Appeal Centre, Delhi, for the assessment year 2016-17. The appellant was ex-parte before the CIT(A) due to a non-functional email address, which led to the dismissal of their appeal without a hearing. Upon discovering the dismissal, the appellant promptly filed the current appeal seeking a hearing. The tribunal, after considering the submissions and the circumstances, decided to restore the matter to the CIT(A) to ensure justice and a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 313107 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHETAN M. KACHA
• Assessee Lawyers: PALLAVI TALAVLIKAR

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA No. 1739/Mum/2025 (Assessment Year: 2016-17) Protean eGov Technologies Ltd., 1st Floor, Times Tower, S.B Marg, Lower Parel, Mumbai – 400013. Vs. DCIT – 8(2)(1) Aayakar Bhavan, Mumbai. PAN/GIR No. AAACN2082N (Applicant) (Respondent) Assessee by Shri Pallavi Talavlikar Revenue by Shri Chetan M. Kacha, Sr.DR Date of Hearing 24.04.2025 Date of Pronouncement 28.04.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the revenue challenging the impugned order 19.12.2023 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2016-17. 2. At the very outset, we noticed that assessee was ex- parte before Ld. CIT(A) and in this regard it was submitted that the e-mail to which notice had been sent was non functional and hence not assessable to the assessee and 2 ITA No. 1739/Mum/2025 Protean eGov Technologies Ltd., Mumbai after coming to know about the dismissal of the appeal, the assessee has promptly filed the present appeal and is seeking an opportunity of hearing. On the other hand Ld. DR contested the said appeal and requested for dismissal of the same. 3. After having heard both the parties and after perusal of material placed on record as well as orders passed by the revenue authorities and without going into the merits of the allegations and counter allegations, the bench is of the view that the ends of justice would be met only if the issues between the parties are decided on merits after providing fair opportunity of hearing. 4. Be that as it may, keeping in view the above position in mind, we are inclined to provide one more opportunity to the assessee to prove his case before the revenue authorities. Therefore, the present appeal is restored back to the file of Ld. CIT(A) for fresh adjudication by providing opportunity of hearing to the parties. The assessee shall not seek any adjournment on frivolous grounds and remain cooperative during the course of proceedings. 5. Before parting, we make it clear that our decision to restore the matter back to the file of Ld.CIT(A) shall in no way be construed as having any reflection or expression on 3 ITA No. 1739/Mum/2025 Protean eGov Technologies Ltd., Mumbai the merits of the dispute which shall be adjudicated by the Ld. CIT(A) independently in accordance with law. 6. In the result, the appeal filed by the assessee stands allowed for statistical purposes. Order pronounced in the open court on 28.04.2025. Sd/- Sd/- (OMKARESHWAR CHIDARA) (SANDEEP GOSAIN) (ACCOUNTANT MEMBER) JUDICIAL MEMBER Mumbai, Dated 28/04/2025 KRK, PS आदेश की \bितिलिप अ\u000eेिषत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. \u000eथ / The Respondent. 3. संबंिधत आयकर आयु\u0019 / The CIT(A) 4. आयकर आयु\u0019(अपील) / Concerned CIT 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, मु\u0003बई / DR, ITAT, Mumbai 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, स\u000eािपत ित //True Copy// 1. उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु\u0003बई मु\u0003बई मु\u0003बई मु\u0003बई / ITAT, Mumbai "