SKY LUX CITYSPACES PRIVATE LIMITED,PUNE V. ITO WARD 6(1), PUNE

ITA 1471/PUN/2024

AI Insights

The case involves four appeals filed by Sky Lux Cityspaces Pvt. Ltd. against the orders of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi, concerning the Assessment Years 2016-17, 2012-13, 2013-14 & 2017-18. The primary issue arose from the incorrect email address used by the Ld.CIT(A) to send notices of hearing, which led to the non-compliance of the assessee with the hearing notices. The assessee's counsel argued that the notices were sent to an incorrect email, not the one registered in Form No.35, which compromised their ability to respond and present their case. The Ld.DR did not oppose the assessee's request to remit the issues back to the Ld.CIT(A). The Tribunal, considering the circumstances and in the interest of justice, decided to remit all the issues back to the Ld.CIT(A) for a fresh decision, ensuring that the assessee could present all relevant details and arguments.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 361352 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR KESHARI
• Assessee Lawyers: RUPESH LAKHOTIYA
• Keywords: Reasonable cause

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.Nos.1471 to 1474/PUN/2024 (A.Ys. 2016-17, 2012-13, 2013-14 & 2017-18) Sky Lux Cityspaces Pvt. Ltd., 1205, Kakade Capital, Near P. Jog Classes, Shirole Road, Shivaji Nagar, Pune. PAN : AACCE 0055 C vs. ITO, Ward-6(1), Pune (Appellant) (Respondent) For Assessee : Shri Rupesh Lakhotiya, CA For Revenue : Shri Ajay Kumar Keshari, CIT Date of Hearing : 08.04.2025 Date of Pronouncement : 22.05.2025 ORDER PER BENCH: These bunch of four appeals filed by the assessee are directed against the orders of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)”] all dated 25/10/2023 for the Assessment Years (“AY”) 2016-17, 2012-13, 2013-14 & 2017-18 respectively. 2. At the outset, learned counsel for the assessee submitted that various notices of hearing issued by the Ld.CIT(A) could not be complied as they were sent to another e-mail ID and not on the e-mail ID mentioned in Form No.35. He, therefore, prayed that in the interest of justice, all the issues on merits, may be pleased to restored to the file of the Ld.CIT(A), raised in A.Ys. 2016-17, 2012-13, 2013-14 & 2017-18, so that assessee can furnish the 2 ITA.Nos.1471-1474/PUN./2024 (Sky Lux Cityspaces Pvt. Ltd.) relevant details/documentary evidences and written submissions in support of its grounds of appeal. 3. Ld.DR is fair enough not opposing to the prayer of the learned counsel for the assessee. 4. We have heard rival contentions and gone through the material placed before us. We observe that the assessee which is a private limited company has been assessed for A.Ys. 2016-17, 2012-13, 2013-14 & 2017-18 and against the additions made by the Ld.AO, assessee preferred appeal before the Ld.CIT(A). In Form No.35, the e-mail ID mentioned by the assessee is [e-mail] and the notices of hearing were required to be sent on this email ID. However, perusal of the impugned order indicates that various notices of hearing were sent by the Ld.CIT(A) on another email ID i.e. [e-mail]. Ld.DR failed to make any satisfactory submission as to how the Ld.CIT(A) sent the notices of hearing on the e-mail address which was not mentioned in Form No.35. It is also noticed that some of the notices issued by the Ld.CIT(A) fall during Covid-19 pandemic period. 5. Considering all the given facts and circumstances and that the notices of hearing were sent on the incorrect email ID, we in the larger interest of justice and being fair to both the parties deem it appropriate to remit back all the issues raised by the assessee in the instant appeals for A.Ys. 2016-17, 2012-13, 2013-14 & 2017- 18 to the file of the Ld.CIT(A) for adjudication afresh. The assessee is directed to remain vigilant and not to take adjournments unless 3 ITA.Nos.1471-1474/PUN./2024 (Sky Lux Cityspaces Pvt. Ltd.) otherwise required for reasonable cause and furnish all the details in support of grounds of appeal based on which the Ld. CIT(A) shall decide in accordance with law by way of passing a speaking order as contemplated u/s. 250(6) of the Act. All the grounds of appeals raised in ITA Nos. 1471 to 1474/PUN/2024 are allowed for statistical purposes. 6. In the result, all the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open Court on 22.05.2025. Sd/- Sd/- [VINAY BHAMORE] [MANISH BORAD] JUDICIAL MEMBER ACCOUNTANT MEMBER Pune, Dated 22nd May, 2025 vr/- Copy to 1. The appellant 2. The respondent 3. The CIT(A), Pune concerned. 4. D.R. ITAT, “B” Bench, Pune. 5. Guard File. By Order //True Copy // Sr. Private Secretary, ITAT, Pune Benches, Pune. "