What did the Tribunal hold?

The Tribunal, while noting the assessee's negligence, decided to grant another opportunity for hearing based on the principle of natural justice. The impugned orders were set aside, and the appeals were restored to the CIT(A) for fresh adjudication.

The assessee did not appear for the appellate proceedings before the ITAT despite being given ample opportunities. The Revenue requested the dismissal of the appeals.

What were the issues?

Whether the assessee's non-appearance warrants dismissal of the appeal, or if another opportunity for hearing should be granted on principles of natural justice.

Indesine Space Solutions LLP vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: HON’BLE SHRI VIKAS AWASTHY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri Sanjay J. Sethi– Ld. DR

आयकर अपीलीय अिधकरण “एक-सद� मामला ” �ायपीठ मुंबई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI माननीय �ी िवकास अव�थी, �याियक सद�य एवं माननीय �ी मनोज कुमार अ�वाल ,लेखा सद� के सम�। BEFORE HON’BLE SHRI VIKAS AWASTHY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ & 7987/Mum/2019 (िनधा�रण वष� / Assessment Years: 2012-13 & 2013-14) Indesine Space Solutions LLP ITO-31(2)(1) 701, 7th floor, Atlanta Centre, 615, Kautilya Bhavan, बनाम/ Vs. Sonawala Road, Goregaon (East), Bandra Kurla Complex, Mubmai-400 063 Mumbai-400 051 �थायीलेखासं./जीआइआरसं./PAN/GIR No. AADFI-2878-M (अपीलाथ�/Appellant) (��थ� / Respondent) : Assessee by : None Revenue by : Shri Sanjay J. Sethi– Ld. DR सुनवाई की तारीख/ : 07/06/2021 Date of Hearing घोषणा की तारीख / : 07/06/2021 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

INDESINE SPACE SOLUTIONS LLP,MUMBAI vs. ITO 31 (2)91), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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