STEMPEUTICS RESEARCH PVT. LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(2), BANGALORE

The assessee is aggrieved by the decision of ld CIT(A) in dismissing the appeal of the assessee in limine.

The ld counsel for the assessee submitted that the assessee did not represent before the CIT(A), since it has not received the notices issued by the first appellate authority. The ld AR submitted that the assessee has filed an affidavit to affirm this fact. The ld AR further submitted that the address shown in the asst. order as well as in Form No.- 35 for service of notice was ‘9th Floor, Manipal Hospital, Old Airport Road, Rustom Bagh, Bangalore-560 017. However the ld CIT(A) has noted the address in his order as “ M/s Stempeutics Research Pvt. Ltd., #72 & 73, 2nd Floor, Akshay Tech Park, EPIP Zone, Phase -1 Area, Whitefield, Bengaluru-560 066. Accordingly the ld AR submitted that there was communication gap and hence the assessee could not represent before Ld CIT(A). Accordingly she prayed that the order passed by ld CIT()A be set aside.

We heard the ld DR and perused the record. From the facts narrated by the ld AR, we noticed that there may be merit in the submissions of the assessee, since there is difference between the address noted in the order passed by Ld CIT(A) and the address noted in asst. order as well as in Form No.35. Hence we are of the view that there was reasonable cause for the assessee in not appearing before the ld CIT(A). We also noticed that the ld CIT(A) has not adjudicated the issues urged by the assessee on merits. In our view, the same requires to be adjudicated by Ld CIT(A). Accordingly we set aside the order passed by the ld CIT(A) and restore all the issues to his file for adjudicating them afresh.

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes.