Income Tax Appellate Tribunal - Mumbai
M/S Nam Technologies Private Limited , ... vs Dcit-15(1)(1), Mumbai on 12 January, 2023
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI 'B' BENCH, MUMBAI.
Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM)
I.T.A. No. 3025/Mum/2022 (A.Y. 2010-11)
I.T.A. No. 3026/Mum/2022 (A.Y. 2012-13)
I.T.A. No. 3027/Mum/2022 (A.Y. 2017-18)
M/s. NAM Technologies Pvt. Ltd. Vs. DCIT-15(1)(1)
4, Neelkanth Shopping Arcade Room No. 470
Opp. Fine Arts Hall, Chembur Aayakar Bhavan
Mumbai-400 071. M.K. Road
Mumbai-400 020.
PAN : AAFCA9204L
(Appellant) (Respondent)
Assessee by None
Department by Shri Chetan M. Kacha
Date of Hearing 12.01.2023
Date of Pronouncement 12.01.2023
ORDER
Per Bench :-
The assessee has filed these appeals challenging the order dated 24.3.2022 passed by the learned CIT(A), National Faceless Appeal Centre, Delhi and they relate to A.Y. 2010-11, 2011-12 & 2017-18.
2. None appeared on behalf of the assessee and notice issued by the Registry has also been returned back by the postal authorities with the noting 'no such person'. Hence, we proceed to dispose of the appeal, ex-parte without presence of the assessee.
3. We heard learned DR and perused the record. We notice that the assessee did not appear before the learned CIT(A) also and hence, the learned CIT(A) has dismissed the appeals without adjudicating the issues contested before him on merit. Under these set of facts, we are of the view that all the 2 M / s . N A M T e c h n o l o g i e s P v t. L td.
three appeals are required to be restored to his file for adjudicating them on merit. Accordingly, we set aside the orders passed by the learned CIT(A) in all the three years under consideration and restore all the issues to his file for adjudicating them on merits, after affording adequate opportunity of being heard to the assessee. We also direct the assessee to fully co-operate with the Ld CIT(A) for expeditious disposal of the appeals.
4. In the result, all the three appeals are treated as allowed for statistical purposes.
Pronounced in the open court on 12.1.2023 Sd/- Sd/-
(PAVAN KUMAR GADALE) (B.R. BASAKARAN) Judicial Member Accountant Member Mumbai; Dated : 12/01/2023 Copy of the Order forwarded to :
1. The Appellant
2. The Respondent
3. The CIT(A)
4. CIT
5. DR, ITAT, Mumbai
6. Guard File.
BY ORDER, //True Copy// (Assistant Registrar) PS ITAT, Mumbai