M/S SECURE MATRIX GLOBAL PVT. LTD.,MUMBAI vs. ACIT-16(3), MUMBAI

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ITA 5173/MUM/2019Status: DisposedITAT Mumbai07 February 2022AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that for the sake of justice, the assessee should be given a proper opportunity to represent the case. Therefore, the matter was remitted back to the CIT(A) for adjudication after providing an adequate opportunity of being heard.

What were the facts?

The assessee filed an appeal before the CIT(A) but did not represent the case. Consequently, the CIT(A) dismissed the appeal without dealing with the issues on merits due to non-prosecution.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-prosecution without granting a proper opportunity to the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLE & SHRI S. RIFAUR RAHMAN, HONBLE

For Respondent: Shri B.K. Bagchi
Hearing: 10.11.2021Pronounced: 07.02.2022

O R D E R PER S. RIFAUR RAHMAN (AM)

1.

This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals) – 7, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 24.06.2019 for the A.Y.2012-13.

(A.Y: 2012-13) M/s. Secure Matrix Global Pvt. Ltd.,

2.

At the time of hearing it is brought to our notice that assessee has not represented the case before the Ld.CIT(A) and Ld.CIT(A) dismissed the appeal filed by the assessee and not dealt the issue on merits due to non-prosecution and proper material before him.

3.

After considering the submissions of both the parties in our considered view the assessee has not represented the case properly before the Ld.CIT(A) and Ld.CIT(A) has decided the issue based on the information available on record. In our considered view for the sake of justice assessee has to be given proper opportunity and accordingly we remit this issue back to the file of the Ld.CIT(A) to adjudicate the issue after giving adequate opportunity of being heard to the assessee. At the same time, we direct the assessee to represent the case properly before the Ld.CIT(A) without seeking unwanted adjournments. With the above direction we remit this issue back to the file of the Ld.CIT(A) and accordingly, grounds raised by the assessee is allowed for statistical purpose.

(A.Y: 2012-13) M/s. Secure Matrix Global Pvt. Ltd.,

4.

In the result, appeal filed by the assessee is allowed for statistical purpose.

Order pronounced on 07.02.2022 as per Rule 34(4) of ITAT Rules by placing the pronouncement list in the notice board.

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