AVANZE TECHNOLOGIES INDIA PRIVATE LIMITED,BENGALURU vs. ITO WARD 2(1)(1), BENGALURU

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of the ld. CIT(A)/NFAC dated 11.06.2025 vide DIN & Order No. ITBA/NFAC/S/250/2025-26/1076928858(1) passed u/s 250 of the Income Tax Act, 1961 (in short “the Act”) for the assessment year 2022-23.

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ITA No.1773/Bang/2025 Avanze Technologies India Private Limited, Bengaluru Page 4 of 5 3. Before us both the parties fairly conceded that assesse could not represent its case before the ld. CIT(A)/NFAC and accordingly the ld. A.R. of the assessee prayed that one more opportunity may be granted before the ld. CIT(A)/NFAC. The ld. D.R. although fairly conceded that assessee could not represent its case before the ld. CIT(A)/NFAC, however, submitted that some cost may be levied owing to the negligence shown by the assessee before the first appellate authority.

3.1 On perusal of the order of ld. CIT(A)/NFAC, we observed that the ld. CIT(A)/NFAC had provided 3 numbers of opportunities to the assessee to make its submission in support of the grounds of appeal, however, the assessee did not file any submissions/response before the ld. CIT(A)/NFAC. This being so, in the interest of justice, equity and fair play and as requested by the ld. A.R. of the assessee we deem it fit and proper to remit the entire issue in dispute to the file of ld. CIT(A)/NFAC to decide afresh in accordance with law.

3.2 While remitting the matter to the file of ld. CIT(A)/NFAC, we also consider it necessary to impose a token cost of Rs.25,000/- (Rupees Twenty Five Thousand only) to the assessee in aggregate owing to the negligence shown to the statutory notices before the first appellate authority. The assessee shall deposit the cost warranted in favour of Prime Minister Relief Fund within 90 days from the date of this order and the receipt thereof shall be furnished before the ld. CIT(A)/NFAC. With these terms, the appeal of the assessee is restored to the file of ld. CIT(A)/NFAC for de-novo adjudication in accordance with law. Needless to say, a reasonable opportunity of being heard must be granted to the assessee. The assessee is also directed to produce all the necessary documents/ records/ submissions/ information in support of its claim. We make it clear

ITA No.1773/Bang/2025 Avanze Technologies India Private Limited, Bengaluru Page 5 of 5 that in case of further default, the assessee shall not be entitled for any leniency. It is ordered accordingly.

Order pronounced in the open court on 30th June, 2026

Sd/- Sd/- (Prashant Maharishi) (Keshav Dubey) Vice President Judicial Member

Bangalore, Dated 30th June, 2026. VG/SPS

Copy to:

Asst. Registrar, ITAT, Bangalore.