BRIDGE DATACENTRES (MUMBAI ) PRIVATE LIMITED (FORMERLY KNOW AS BRIDGE DATACENTRES(MUMBAI) LLP),MUMBAI vs. DCIT, CIRCLE 15(1)(2) , MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI OMKARESHWAR CHIDARAAssessment Year: 2023-24
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 02.12.2024, impugned herein, passed by the Ld.
Addl./Joint Commissioner of Income Tax (Appeals) (in short
“Ld. Addl./Joint Commissioner”) under section 250 of the Income
Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2023-24. M/s. Bridge Datacentres (Mumbai) Private Limited
[Formerly known as Bridge Datacentres (Mumbai) LLP]
In this case, it appears from the impugned order that though two notices were issued to the Assessee, however, the Assessee neither made any compliance nor sought for any adjournment. Therefore, in the compelling circumstances, the Ld. Commissioner dismissed the appeal of the Assessee in limine but not on merit. Thus, considering this particular fact and the settled law “as it is the bounden duty of the Ld. Commissioner to decide the appeal/issue on merit, even if the Assessee remained absent and/or made no compliance”, the case is remanded to the file of the Ld. Commissioner for decision on merit, suffice to say by affording reasonable opportunity of being heard to the Assessee.
In the result, the Assessee’s appeal is allowed for statistical purposes.
Order pronounced in the open court on 30.07.2025. (OMKARESHWAR CHIDARA) (NARENDER KUMAR CHOUDHRY)
ACCOUNTANT MEMBER JUDICIAL MEMBER
* Kishore, Sr. P.S.
Copy to: The Appellant
The Respondent
The CIT, Concerned, Mumbai
The DR Concerned Bench
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By Order
Dy/Asstt.