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

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ITA 1417/KOL/2017Status: DisposedITAT Mumbai27 July 2023AY 2003-043 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal because the memorandum of appeal did not contain the grounds challenging the CIT(A)'s order. The Revenue was granted liberty to seek recall of the order once the grounds are available.

What were the facts?

The Revenue filed an appeal challenging an order of the CIT(A). However, the grounds of appeal were not on record, and the Revenue repeatedly sought adjournments to procure them. Even during the hearing, the grounds were unavailable.

What were the issues?

Whether an appeal can be heard and decided without the grounds of appeal being on record and properly filed as per the rules.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

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.

2.

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.

3.

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.

4.

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

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