M/S. MODI LANDSCAPE PRIVATE LIMITED (IN LIQUIDATION),PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), PUNE
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Income Tax Appellate Tribunal, PUNE „A‟ BENCHES:: PUNE
Before: SHRI R.S. SYAL, HON. & SHRI PARTHA SARATHI CHAUDHURY, HON.
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE „A‟ BENCHES:: PUNE BEFORE SHRI R.S. SYAL, HON. VICE PRESIDENT & SHRI PARTHA SARATHI CHAUDHURY, HON. JUDICIAL MEMBER (Through virtual hearing) ITA Nos.1195 to 1199/PUN/2023 (A.Ys. 2010-11, 2011-12, 2012-13, 2015-16 & 2016-17) M/s. Modi Landscape Pvt. vs ACIT, Central Circle-1(2), Ltd., 1022, Modi Tower, Pune. Tilak Road, Shukrawar Peth, Pune - 411002. PAN: AAECM 8931 B Appellant Respondent Assessee by : Shri Meet Shah, CA Revenue by : Shri Keyur Patel, CIT-DR Date of hearing : 14/12/2023 Date of pronouncement : 18/12/2023 ORDER Per Bench: These appeals preferred by the assessee emanates from the separate orders of Commissioner of Income Tax [Appeals]-11, Pune (for short, „CIT(A)‟), all dated 14.09.2023 for A.Ys. 2010-11, 2011-12, 2012-13, 2015-16 & 2016-17 as per the grounds of appeal on record.
We have perused the relevant materials/documents on record and have heard the submissions of the parties herein. We have also considered the facts and circumstances in these cases and have given thoughtful consideration to the submissions made before us.
We observe from the orders of the ld. CIT(A) in all these appeals that ld. CIT(A) dismissed the appeals in limine without going into the
ITA Nos.1195-1199/PUN/2023 M/s. Modi Landscape Pvt. Ltd. merits of the cases. It is correct that reasonable opportunities were provided to the assessee, but there was no compliance from the side of assessee, however, the NFAC could have adjudicated the appeals as per the materials/documents and assessment orders available on record. However, the NFAC had chosen to dismiss these appeals for non-prosecution by the assessee without dwelling into the merits of the cases. Ld.DR before us wanted some time to file written submissions and requested for an adjournment. This prayer of the ld.DR is rejected because of the fact that when there had been no adjudication on merits by the first appellate authority, making written submissions does not serve any purpose since there has to be specific adjudication on merits first by the first appellate authority. The rights and liabilities of the parties are yet to be determined substantially in these cases. That, following the principles of natural justice and considering the facts on record that all these appeals have been dismissed by NFAC in limine without going into the merits of the cases, therefore, all these matters have to be remitted back to the file of NFAC for specific adjudication on merits and at the same time, we direct the assessee that this is a final opportunity, it shall provide response before the NFAC with all supporting evidences and present their cases on merits. In view thereof, the respective orders of the NFAC in all the appeals are set aside and the matters remanded back to their respective files as per our aforestated directions. The grounds in all these appeals stands allowed for statistical purposes. 2
ITA Nos.1195-1199/PUN/2023 M/s. Modi Landscape Pvt. Ltd. 4. In the result, all the appeals of the assessee are allowed for statistical purposes.
Order pronounced in open Court on 18th December, 2023.
Sd/- Sd/- (R.S. SYAL) (PARTHA SARATHI CHAUDHURY) VICE-PRESIDENT JUDICIAL MEMBER Dated :18th December, 2023 vr/- Copy to : 1. The Appellant. 2. The Respondent. 3. The Pr. CIT concerned. 4. The DR, ITAT, “A” Bench Pune. 5. Guard File. By Order
// TRUE COPY // Senior Private Secretary ITAT, Pune.
