STERLING GREEN POWER SOLUTIONS PVT LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX -1(3)(1), MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRYSMT RENU JAUHRIAssessment Year: 2022-23
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 31.01.2025, impugned herein, passed by the Ld.
Additional/JCIT (A)-1 Hyderabad (in short Ld. ADDL. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y.
2022-23. 2. In this case, the appeal filed against the order/intimation dated
29.07.2023 u/s. 143(1) of the Act, has been dismissed for non- prosecution as well as on merit, vide impugned order by the Ld. Addl.
Commissioner and therefore, the Assessee being aggrieved is in appeal before this court.
ITANo.1908/M/2025
Sterling Green Power Solutions Pvt. Ltd.
Admittedly, in Form No.35 the Assessee has mentioned email address as sridhar@sterlingwilson.com, whereas, notices to the Assessee, as it appears from para 6.1 of the impugned order, were sent at email bahadur.dastoor@sterlingwilson.com and therefore, the Assessee remained unattended, which resulted into passing the impugned order as ex-parte. Thus, for proper and just decision of the case and substantial justice, we are inclined to set aside the impugned order and consequently remanding the case to the file of the Juri ictional Assessing Officer for decision afresh, suffice to say by affording reasonable opportunity of being heard to the Assessee. Thus, the case is remanding to the file of the Juri ictional Assessing Officer, accordingly.
In the result, appeal filed by the Assessee stands allowed for statistical purpose.
Order pronounced in the open court on 30.05.2025. (RENU JAUHRI)
(NARENDER KUMAR CHOUDHRY)
ACCOUNTANTMEMBER JUDICIAL MEMBER
* Divya R. Nandgaonkar,
Stenographer
Copy to: The Appellant
The Respondent
The CIT, Concerned, Mumbai
The DR Concerned Bench
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By Order
Dy/Asstt.