AGILE MANUFACTURING SERVICES P LTD,HARYANA vs. ITO WARD-1(3), GURGAON
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
PER YOGESH KUMAR, U.S. JM:
The present appeal is filed by the Assessee against the order of Ld.
Commissioner of Income Tax (Appeals)/ Addl/JCIT(A)-12, Mumbai (‘Ld.
CIT(A’ for short), New Delhi dated 02/12/2024 for the Assessment Year
2023-24. 2. Brief facts of the case are that, an intimation came to be passed by the A.O./CPC on 25/04/2024u/s 143(1) of the Income Tax Act, 1961
('Act' for short), wherein rejected the claim made u/s 80IAC of the Act on the ground that Form 10CCB has not been filed within the due date, accordingly, held that no deduction will be allowed u/s 80IAC of the Act.
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Agile Manufacturing Services
Aggrieved by the intimation dated 08/10/2024, the Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated
02/12/2024, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal.
None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perused the material available on record.
The Ld. Departmental Representative vehemently submitted that the Assessee has not filed any submission before the Ld. CIT(A) even after providing sufficient opportunity, further submitted that the Assessee failed to produce any cogent document to prove that the form No. 10CCB has been filed in the later stage. Therefore, theLd. CIT(A) rightly passed the order impugned which requires no interference at the hands of the Tribunal. The Ld. Department's Representative relying on the order of the Ld. CIT(A), sought for dismissal of the Appeal.
We have heard the Department's Representative and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the order impugned has been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeal, the Ld.
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Agile Manufacturing Services
CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld.
CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.
In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court on 30thJuly, 2025 (MANISH AGARWAL) JUDICIAL MEMBER Date:-30 .07.2025 R.N, Sr.P.S*