ACIT vs M/S. Sema Software India Pvt… | ITAT Mumbai 2023

Income Tax Appellate Tribunal, “J” BENCH, MUMBAI

Before: SHRI PRASHANT MAHARISHI & SHRI SANDEEP SINGH KARHAIL

For Appellant: Shri Chandni Shah

For Respondent: Shri Manoj Kumar, CIT-DR, Shri Chandni Shah

The present appeal has been filed by the Revenue challenging the impugned order dated 22/03/2017, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals)–22, Kolkata [“the Ld. CIT(A)”] for the assessment year 2003–04.

From the perusal of Form No.36, we find that the grounds of appeal raised by the Revenue are not forming part of the record. We find that time ./2017 M/s Sema Software India Pvt. Ltd. and again, the Revenue has sought adjournment since June 2018 to procure copy of the grounds of appeal filed in the present case. However, despite umpteen opportunities being granted to the Revenue, the grounds of appeal could not be placed on record by the Revenue. Even during the hearing, the learned Departmental Representative confirmed that copy of the grounds of appeal is also not available in his record. We find that even the assessee was not served with copy of the grounds of appeal raised by the Revenue.

Therefore, in view of the aforesaid circumstances, since the memorandum of appeal does not contain the grounds on which the impugned order passed by the Ld. CIT(A) has been challenged, we dismiss the present appeal filed by the Revenue being not in conformity with the Income Tax (Appellate Tribunal) Rules, 1963. In the interest of justice, we grant the liberty to the Revenue to seek recall of this order, as and when the grounds of appeal are available in their record for filing before the Tribunal.

In the result, the appeal by the Revenue is dismissed. Order pronounced in the open court on 27/07/2023

ACIT, CIRCLE - 2(1), KOLKATA, KOLKATA vs. M/S. SEMA SOFTWARE INDIA PVT. LTD., , KOLKATA