Namtech Electronic Devices Ltd Vs ITO (ITAT Bangalore)
In Namtech Electronic Devices Ltd Vs ITO (ITAT Bangalore), the Income Tax Appellate Tribunal (ITAT) addressed an appeal filed by the assessee against the order of the Commissioner of Income Tax (CIT(A)) dated 31.07.2024 for the assessment year 2018-19. The appeal was initially decided ex-parte by the CIT(A) due to the assessee’s failure to respond to multiple notices requesting written submissions. The assessee, a defunct company with minimal staff, argued that administrative issues prevented them from responding to the notices. They also stated that they had requested an adjournment for one of the hearings, which was denied by the CIT(A), leading to the ex-parte order.
The ITAT, while expressing disapproval of the assessee’s negligence in not responding to the notices, emphasized the need for justice and fairness. The Tribunal acknowledged that the assessee’s company was not operational, which contributed to the delay in communication. In light of these circumstances, the ITAT decided to provide the assessee with one more opportunity to present its case before the Assessing Officer (AO). The matter was restored to the AO’s file, with the condition that the assessee must cooperate fully and not seek unnecessary adjournments. This decision allowed the appeal to be continued for statistical purposes, giving the assessee a chance to resolve the issues at hand.
