COWTOWN INFOTECH SERVICES PVT. LTD(SECCESSOR TO CAPACITY PROJECTS PVT. LTD.),MUMBAI vs. ACIT, 12(2)(2), MUMBAI

At the outset, we find that the assessee had raised a preliminary ground of violation of principles of natural justice in as much as the ld. CIT(A) had passed an exparte order while dismissing the appeal of the M/s. Cowtown Infotech Services Pvt. Ltd., assessee. The ld. AR stated before us that assessee had changed its address and the same was not intimated to the ld. CIT(A) and hence, the notice of hearing was sent to the earlier address of the assessee company. Due to this reason, the assessee could not secure its attendance before the ld. CIT(A) through the authorised representative. This had eventually resulted in ld. CIT(A) confirming the various additions made by the ld. AO. The ld. AR before us pleaded that assessee be given one more opportunity to present its case before the ld.CIT(A). Considering the facts of the case and the issues involved therein as raised in the grounds of appeal, we find that this is a fit case for restoring the issue to the file to the ld. CIT(A) for denovo adjudication as assessee should be given one more opportunity to represent its case before the ld. CIT(A). But we find that the mistake lies on the part of the assessee by not intimating the new address to the ld. CIT(A). Hence, we deem it fit to impose a cost of Rs.25,000/- on the assessee while restoring the issue to the file of the ld. CIT(A) for denovo adjudication. The assessee is directed to pay the cost of Rs.25,000/- in accordance with Rule 32A(2) of the ITAT Rules on or before 31/08/2021. The ld. CIT(A) is hereby directed to take up this appeal only after satisfying whether the assessee has complied with the payment of cost of Rs.25,000/- in accordance with Rule 32A(2) of the ITAT Rules. With these directions, the appeal is remanded back to the file of the ld. CIT(A) for denovo adjudication in accordance with law.

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