M/S. SATEC ENVIR ENGINEERING TAX (INDIA) PVT. LTD,MUMBAI vs. ACIT CIRCLE 11(1) (2) , MUMBAI

The aforesaid appeal has been filed by the assessee against the impugned order dated 08.12.2021, passed by National Faceless

At the outset Ld. Counsel for the assessee submitted that Ld. First Appellate Authority has erred in law and on facts in passing the ex-parte order without deciding it on merits. He submitted that following notices of hearing were issued by the office of First Appellate Authority:-

He further submitted that on these dates, either due to the lockdown or for Covid restrictions, the assessee’s office was closed, accordingly, the notices could not be served on the assessee. Therefore, due to this bonafide reason, assessee could not appear. Thus, he requested that the matter should be restored back to the file of Ld. CIT(A) to decide the grounds of appeal raised before the Tribunal on merits.

In view of the aforesaid facts and circumstances as stated by Ld. AR, we find that due to pandemic situation and lockdown during these periods, the assessee could not receive the notice or attend the hearing. Therefore, in the interest of natural justice, we restore back to the issue which has been raised before us.

In the result, the appeal filed by the assessee stands allowed for statistical purposes.