BRIDGE DATACENTRES (MUMBAI ) PRIVATE LIMITED (FORMERLY KNOW AS BRIDGE DATACENTRES(MUMBAI) LLP),MUMBAI vs. DCIT, CIRCLE 15(1)(2) , MUMBAI

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ITA 1425/MUM/2025Status: DisposedITAT Mumbai30 July 2025AY 2023-24Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that it is the bounden duty of the Commissioner to decide the appeal on merit, even if the assessee is absent or non-compliant. Therefore, the case was remanded back to the Commissioner for a decision on merit.

What were the facts?

The assessee's appeal was dismissed in limine by the Ld. Commissioner due to non-compliance and absence of the assessee, without deciding on merit. The assessee preferred an appeal against this order.

What were the issues?

Whether the Commissioner can dismiss an appeal in limine for non-compliance without deciding on merit, or if the appeal should be remanded for a decision on merit?

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “B”, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI OMKARESHWAR CHIDARA

For Respondent: Shri Leyaqat Ali Aafaqui, Ld. AR
Hearing: 10.07.2025Pronounced: 30.07.2025

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.

2.

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.

3.

In the result, the Assessee’s appeal is allowed for statistical purposes.

Order pronounced in the open court on 30.07.2025.

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