GREWAL ASSOCIATES PVT. LTD,GURGAON vs. ACIT, CENTRAL CIRCLE, CUTTACK

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ITA 96/CTK/2023Status: DisposedITAT Cuttack19 July 2023AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte orders of the CIT(A) and remanded the matters back for fresh adjudication. The assessee was granted one more opportunity to present its case with supporting documents.

What were the facts?

The assessee filed appeals against orders of the CIT(A) which had dismissed the appeals due to non-compliance by the assessee. The assessee had failed to appear before the CIT(A) despite multiple opportunities, citing pending matters before other authorities.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeals ex-parte without considering the merits, and whether the assessee should be granted another opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 153A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: GIRISH AGRAWALWAL

For Respondent: Shri Saroj Kumar Mahapatra, CIT, Shri Saroj Kumar Mahapatra, CIT DR
Hearing: 19/07Pronounced: 19/0

IT(ss) A Nos.37 & 38 IT(ss) A Nos.37 & 38/CTK/2023 are the appeals s filed by the assessee against the separate separate orders of the ld CIT(A)-2, Bhubaneswar both 2, Bhubaneswar both dated 30.1.2023 in Appeal No in Appeal Nos.Bhubaneswar-2/10533/2017- -18 and Bhubaneswar- 2/105347/2017 7/2017-18, in the matter of assessment u/s.153A of the Act and in the matter of assessment u/s.153A of the Act and ITA No.96/CTK/2013 is filed by the assessee against the order dated is filed by the assessee against the order dated

P a g e 1 | 4

IT(ss)A Nos.37 & 38/CTK/2023 Assessment Years : 2013-14 to 2014- 30.1.2023 of the ld CIT(A)-2, Bhubaneswar for the assessment year 2015- 16.

2.

None appeared for the assessee. However, an adjournment petition dated 19th July, 2023 is placed on record by the counsel for the assessee stating therein that the documents are not received to file the paper book. Perusal of appeal records shows that the appeals can be decided in the absence of the assessee, therefore, we reject the adjournment petition and proceed to dispose off the appeals. Shri Saroj Kumar Mahapatra, ld CIT DR appeared for the revenue

3.

We have considered the submission of ld CIT DR. On perusal of the appellate orders, it is noticed that there were no responses to the notices fixing for hearing from 30.3.2018 to 3.1.2023 by the ld CIT(A). It is also noted that more than eleven opportunities were given to the assessee to present its case before the ld. CIT(A), but the assessee has not availed the same. Even though the assessee acknowledged the receipt of notices fixing the hearing on two occasions, it was submitted by the assessee that either the case is pending before the Settlement Commission or before the Hon’ble High Court and the assessee has not represented his case before the ld. CIT(A). Since there were no explanatory notes or other documents to rebut the findings of the Assessing Officer, the ld. CIT(A) dismissed the appeals filed by the assessee. It is noticed that ld. CIT(A) has reproduced the observation of the Assessing Officer and on the ground that no details P a g e 2 | 4

IT(ss)A Nos.37 & 38/CTK/2023 Assessment Years : 2013-14 to 2014- were furnished by the assessee, the ld CIT(A) has confirmed the action of the Assessing Officer. The effective reasons given by the ld CIT(A) in the impugned orders that no documents were filed by the assessee to substantiate its case. Therefore, to meet the ends of natural justice, we incline to give another opportunity to rebut its case. Consequently, we set aside the exparte orders of the ld. CIT(A) and direct him to decide the issue on merits in accordance with law after considering the material evidences and other details as may be submitted by the assessee before the ld. CIT(A) by giving one more opportunity of being heard to the assessee. The assessee is also directed to furnish complete details before the ld. CIT(A) for adjudicating the issues on merits.

4.

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes.

Order dictated and pronounced in the open court on 19/07/2023.

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