CAPATUS INFOTECH PRIVATE LIMITED,THANE vs. DCIT, CIRCLE 15(1)(2), MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL,
‘C’ BENCH MUMBAI
BEFORE: SHRI NARENDER KUMAR CHOUDHRY,
JUDICIAL MEMBER
A N D
BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER
Captus Infotech Private
Limited
B-101, Saivihar CHS
Plot No.434/435,
Sector-1, Ghansoli
Navi-Mumbai
Thane-400 701
Vs.
DCIT, Circle 15(1)(2),
Mumbai,
Ayakar Bhavan, Maharshi
Karve Road, New Marine
Lines, Churchgate,
Mumbai.- 400020.i,
PAN/GIR No.AAHCC8800C
(Appellant)
..
(Respondent)
Assessee by Ms. Soumya Poojari, Ld. AR
Revenue by Shri Virabhadra Mahajan, Sr. DR
Date of Hearing
11/12/2025
Date of Pronouncement
11/12/2025
आदेश / O R D E R
PER Narender Kumar Choudhry, JM
This appeal has been preferred by the assessee against the order dated 18/08/2025 impugned herein passed by the Ld. Commissioner of Income Tax (Appeals) / National
Faceless Appeal Centre (NFAC) (in short ‘Ld. Commissioner’)
Capatus Infotech Private Limited
2
u/s.250 of the Income Tax Act, 1961 (in short ‘the Act’) for A.Y.2020-21. 2. Application for adjournment filed by the Assessee is withdrawn.
In this case, the Assessing Officer (AO) vide assessment order dated 06.01.2025 u/s. 147 r.w.s 144B of the Act has made the additions of Rs. 1,98,97,618/- and Rs. 72,11,112/- respectively on account of disallowances of salary, incentive and staff welfare and business promotion expenses.
Though the assessee challenged the said additions by filing first appeal before the ld. CIT(A), however, despite affording 4 opportunities, neither made any compliance nor filed any submissions or documents. Therefore, in the constrained circumstances, the ld. Commissioner decided the appeal filed by the assessee as ex-parte and allowed partial relief to the amount of Rs. 11,06,890/- and affirmed the rest of the disallowances.
The ld. Counsel Ms. Soumya Poojari with regard to non-compliance during the appellate proceedings has submitted that main Director namely Shri. Irfan Khan Rofh Mohammed, was entangled in matrimonial litigations, which are still going on and which resulted into non- Capatus Infotech Private Limited
3
compliance before the ld. Commissioner. The Ld. Counsel further stated that even otherwise, the data from the computers could not be retrieved and therefore the assessee failed to file relevant details but somehow by making sincere efforts, the assessee has now retrieved some of the data and if opportunity be given, then the Assessee shall substantiate its claim.
On the contrary, the ld. DR refuted the claim of the assessee by submitting that considering the conduct of the Assessee before the Authorities below, the assessee do not deserve any leniency but still if this Hon’ble Court deem it appropriate to remand the instant case, then the same should be subjected to heavy cost.
Heard the parties and perused the material available on record. Considering the aforesaid peculiar facts and circumstances in totality and specific to the effect that issue involved, also remains to be adjudicated in its right perspective and proper manner due to non-filing of submissions and documents, which the Assessee now undertakes to file, thus we for just and proper decision of the case and substantiate justice, deem it appropriate to remand the case to the file of ld. Commissioner for decision afresh, however, subject to deposit of Rs. 11,000/- in the Revenue Department under ‘other heads’ within 30 days of the date of this order. Capatus Infotech Private Limited
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8. We also deem it appropriate to direct the Assessee to file the relevant submissions and documents before the ld.
Commissioner. We clarify that in case of subsequent default, the assessee shall not be entitled for any leniency.
Thus, the case is accordingly remanded to the file of Ld. Commissioner, in the above terms.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in open court on 11-12-2025. (BIJAYANANDA PRUSETH) JUDICIAL MEMBER
Copy of the Order forwarded to :
BY ORDER,
(Asstt.