CIGNA HEALTH SOLUTION INDIA PVT. LTD.,MUMBAI vs. ACIT 12(1)(2), MUMBAI

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ITA 3545/MUM/2019Status: DisposedITAT Mumbai12 January 2021AY 2015-162 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that any technical breach in the verification of the appeal could be rectified by the assessee. Therefore, the order of the CIT(A) was set aside, and the matter was remanded back for adjudication on merits.

What were the facts?

The assessee's appeal before the CIT(A) was digitally signed. The CIT(A) did not adjudicate any of the issues raised in the appeal. The Revenue's counsel agreed that the matter could be sent back to the CIT(A).

What were the issues?

Whether the CIT(A) failed to adjudicate the issues on merits, and if so, whether the matter should be remanded back for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

PER MAHAVIR SINGH, VICE-PRESIDENT; 1. This appeal by assessee is arising out of the order of Commissioner of Income Tax (Appeals)-20, Mumbai [for short ‘the ld. CIT(A)] in Appeal No. CIT(A)-20/IT-10460/2017-18 order dated 29.03.2019. Assessment was framed by ACIT-12(1)(2), Mumbai for the Assessment Year 2015-16 under section 143(3) of the Income Tax Act, 1961 (hereinafter ‘the Act’) vide his order dated 28.11.2017. 2. At the outset, the ld. counsel for the assessee took us through the grounds of appeal and the order of CIT(A) and stated that the appeal in Form-35 before the CIT(A) was duly verified and he drew our attention to relevant Form-35 because it was digitally signed. He further stated that the matter cannot be Mum 2019-Cigna Health Solutions India Pvt. Ltd. decided on merits at the Tribunals stage because the CIT(A) has not adjudicated any of the issues. When this fact was pointed out to Sr. DR, she fairly agreed that matter can be sent back to CIT(A) for adjudication of the issues on merits.

1.

3. After hearing both the sides, we noted that the appeal in Form-35 was verified though digitally, but in any case, if there is any technical breach that can be rectified by the assessee and for that purpose proper opportunity of being heard should be allowed. Hence, we set-aside the order of CIT(A) and remand the matter back to his file for adjudication of the issues on merits.

4.

In the result, appeal of assessee is allowed for statistical purposes. Order pronounced in the open court on 12th January 2021.

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