M/S ALPHA INFOLAB P LTD,INDORE vs. ITO 1 (1), INDORE

The matters relates to Equalization Levy. & 164/Ind/2021 (Alpha Infolabs Pvt. Ltd. vs. ITO) Asst.Years.– 2019-20 & 2018-19 - 2 - 3. We have heard the parties and perused the materials available on record.

The case of the assessee before us is this that the NFAC fixed the matter for hearing on 12th July 2021. On 10th July, 2021, the assessee itself made an application for adjournment of the matter. On 27th July, 2021 though the assessee filed written submission but not been able to upload submission in regard the matter due to technical fault and immediately on the same date assessee made a grievance before the ITBA Portal. On 04.08.2021, the assessee uploaded written submission alongwith annexure with evidence on the website. However, in the order impugned dated 11.08.2021 while disposing the appeal of the assessee, the Revenue mentioned that no submission and evidence have been filed by the assessee before the date of hearing. We have cross checked assessee’s submission qua the documents placed before us by way of paper book and we are satisfied and found substance with the arguments advanced by the Ld.AR.

Having heard learned counsel appearing for the parties and having regard to the facts and circumstances of the case, we for the ends of justice would like to get the matter decided afresh by the Ld.CIT(A) on the basis of the written submission already uploaded by the assessee. We, therefore, dispose of this appeal by setting aside the issue to the file of the Ld. CIT(A), NFAC with a direction upon him to decide the issue raised by the appellant afresh, upon considering the written submissions already uploaded by the assessee and to pass a reasoned order. & 164/Ind/2021 (Alpha Infolabs Pvt. Ltd. vs. ITO) Asst.Years.– 2019-20 & 2018-19 - 3 -

This issue is also involved in the other appeal preferred by the assessee in and the same shall apply mutatis mutandis.

The other issue involved has already been affirmed by the Ld.CIT(A) granting relief to the assessee. Hence, no order needs to be passed. Assessee’s appeal is, therefore, allowed for statistical purposes.

In the result, assessee’s both appeals are allowed for statistical purposes.