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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI BASKARAN B R, AM & SHRI AMIT SHUKLA, JM
O R D E R
Per Amit Shukla, Judicial Member:
The aforesaid appeal has been filed by the assessee against the order dated 01.11.2022, passed by National Faceless Appeal Centre (NFAC), Delhi for the quantum of assessment passed u/s SAMRAT SECURITY & DETECTIVE FORCE P.LTD 143(3) r.w.s 147 for the AY 2010-11. The assessee has raised the following grounds of appeal:- i) The Ld. CIT(A) erred in facts and circumstances in holding that appellant is not interested in pursuing the matter, without providing adequate opportunities to present the case. ii) Reasons given by Ld. CIT(A) for dismissing the appeal filed before him are wrong, insufficient and contrary to facts and evidence on record and in law.
2. At the outset Ld. Counsel for the Assessee submitted that the Ld. CIT (A) has decided the appeal ex-parte without going into merits, stating that Assessee is not filed any reply or any submissions. On the contrary, Assessee has filed comprehensive submissions and paper book before the hearing was taken up by NFAC and it was under bonafide belief that all these documents would have been uploaded by the department when assessee has uploaded the documents to NFAC. He, thus requested that matter should be restore back to the file of the CIT (Appeals) for deciding afresh. The Ld. DR has no objection if the matter restore back to the file of the first appellate authority for deciding on merits.
SAMRAT SECURITY & DETECTIVE FORCE P.LTD 3. In view the aforesaid fact that Ld. CIT (A) has dismissed the appeal without going into the merits on the ground that Assessee is not interested in pursuing this appeal. Accordingly, we are remitting back the entire appeal to the file of the first appellate authority to decide the issue raised before him afresh on merits and in accordance with law after considering the submissions and the documents filed and after giving due and sufficient opportunity to the Assessee to represent its case.
Accordingly, appeal of the Assessee is allowed for statistical purposes.