M/S. D. M. WOOLEN MILLS (P) LTD.,INDORE vs. DCIT-2(1), INDORE

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ITA 924/IND/2019Status: DisposedITAT Indore11 June 2020AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the assessee was not provided a meaningful opportunity to be heard and the CIT(A) did not adjudicate on the merits. Therefore, the issues were restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-appearance. The CIT(A) did not consider the merits of the case. The assessee then appealed to the ITAT.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without dealing with the merits of the case and whether the addition of ESIC, PF & other taxes was justified.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI KUL BHARAT & SHRI MANISH BORAD

For Respondent: Shri R.P. Mourya, Sr. DR
Hearing: 10.06.2020Pronounced: 11.06.2020

Assessment Years: 2015-16 M/s D.M. Woolen Mills Pvt. DCIT 2(1),Indore Ltd, Vs. 51, Laxmi Bai Nagar, Fort, Indore (Appellant) (Revenue ) PAN AAACD6054A Appellant by None Revenue by Shri R.P. Mourya, Sr. DR Date of Hearing 10.06.2020 Date of Pronouncement 11.06.2020 O R D E R

PER MANISH BORAD, AM.

1.

This appeal is preferred by the assessee against the order of ld. CIT(A)-I, Indore dated 03.07.2019 pertaining to Assessment year 2015-16. The assessee has raised following grounds of appeal:

2.

Assessee has raised following grounds of appeal;

l.That the learned CIT(A) erred in passing an ex-parte order by dismissing the appeal summarily. That even ex parte order has to be passed on the basis of merits. The order so passed being denial of natural justice, the same require to be quashed.

Without prejudice to the above

2.That the Ld CIT(A) erred in confirming addition of Rs.78,84,088/- being amount of ESIC, PF & other taxes paid. The disallowance so made being illegal and wrong, the same, therefore, require to be deleted.

3.

None appeared on behalf of the assessee. The appeal was taken up with the assistance of Ld. Departmental Representative. On perusal of the impugned order we find that the order of Ld. CIT(A) is ex-parte due to non appearance of the assessee. Ld. CIT(A) has not dealt with merits of the case.

4.

Ld. Departmental Representative supported the orders of Ld. CIT(A) contending that sufficient opportunity was given to the assessee which was not availed.

5.

We have heard Ld. Departmental Representative and perused the records placed before us. Considering the facts and circumstances of the case, we are of the view that since no meaningful opportunity was provided to the assessee, in the interest of justice and being fair to both the parties and considering that Ld. CIT(A) has not dealt with the merits of the case, we restore all the issues raised on merits in the instant appeal to the file of Ld. CIT(A) for afresh adjudication on merits and for passing a speaking order after providing reasonable opportunity of being heard to the assessee. We also direct the assessee to cooperate/appear before Ld. CIT(A) on the date of hearing and should refrain from taking unnecessary adjournment unless otherwise required for reasonable cause.

6.

In the result appeal of the assessee is allowed for statistical purpose.

The order pronounced in the open Court on 11.06.2020.

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