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

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ITA 166/IND/2021Status: DisposedITAT Indore19 September 2022AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found substance in the assessee's argument that submissions were made and set aside the NFAC's order. The matter was remanded to the CIT(A) for a fresh decision based on the uploaded submissions.

What were the facts?

The assessee's appeal was dismissed by the NFAC without considering its written submissions due to alleged technical faults in uploading. The assessee claimed to have uploaded submissions and evidence, but the Revenue stated otherwise.

What were the issues?

Whether the NFAC erred in dismissing the appeal without considering the assessee's filed submissions, and the validity of Equalization Levy.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: Ms. MADHUMITA ROY & SHRI BHAGIRATH MAL BIYANI

For Respondent: Shri Ashish Porwal, D.R
Hearing: 13.09.2022

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER & 164/Ind/2021 (Assessment Years: 2019-20 & 2018-19) M/s. Alpha Infolab Private Vs. ITO-1(1) Limited Indore 8, New Agrawal Nagar, Indore PAN No. AAMCA4255G (Appellant) .. (Respondent) Shri K. C. Agrawal, A.R. Appellant by : Respondent by : Shri Ashish Porwal, D.R. Date of Hearing 13.09.2022 19.09.2022 Date of Pronouncement O R D E R PER Ms. MADHUMITA ROY - JM:

The instant appeals filed by the assessee are directed against the orders both dated 11.08.2021 passed by the National Faceless Appeal Centre (NFAC), Delhi arising out of the orders dated 27.02.2020 and 11.10.2019; respectively passed by the DCIT, CPC, Bangalore under section 143(1) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Years 2019-2020 & 2018-19.

2.

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.

4.

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.

5.

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 -

6.

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

7.

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.

8.

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

This Order pronounced in Open Court on 19/09/2022

Sd/- Sd/- (BHAGIRATH MAL BIYANI) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Indore; Dated 19/09/2022 TRUE COPY S. K. Sinha, Sr. PS आदेश क� �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Indore 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

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