YAMUNA MOTORS PVT. LTD.,JAMNAGAR vs. INCOME TAX OFFICER, WARD-3(2), JAMNAGAR.

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ITA 88/RJT/2019Status: DisposedITAT Rajkot28 February 2020AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte orders of the AO and CIT(A) and remanded the matter back to the AO for fresh adjudication. A cost of Rs. 5,000/- was levied on the assessee for their negligent approach.

What were the facts?

The assessee failed to appear before the Assessing Officer (AO) and the Commissioner of Income Tax (Appeals) for Assessment Year 2009-10, leading to ex-parte orders. The assessee adopted a negligent approach in pursuing the matter.

What were the issues?

Whether the ex-parte orders passed by the lower authorities without providing a proper opportunity of hearing to the assessee are valid. The assessee's negligent approach in pursuing the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144,Section 147,Section 145(3),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: SHRI WASEEM AHMED

Hearing: 27/02/2020Pronounced: 28/02/2020

O R D E R PER BENCH: The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income Tax (Appeals), Rajkot [Ld. CIT(A) in short] dated 13/09/2017 arising in the matter of assessment order passed under s. 143(3) r.w.s 144, 147 & 145(3) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") dated 26/03/2015 relevant to the Assessment Years (A.Y.) 2009-10.

2.

At the outset we find that the AO and learned CIT (A) has passed the ex- parte order qua the assessee without the hearing the assessee on merit as the 2 - assessee failed to appear before them. The provisions of section 250(6) of the Income Tax Act, 1961 casts obligation upon the Ld. CIT(A) to pass a reasoned order after giving a proper opportunity of hearing to the assessee. Accordingly, in the interest of justice and fair play we are inclined to set aside the order to the file of the AO for fresh adjudication. But we find that the assessee has adopted the negligent/dilly-dally approach in pursuing the matter before the AO as well as before the Ld.CIT(A) which cannot be neglected/ignored. Therefore, we are inclined to levy a cost of Rs. 5,000/- upon the assessee for adopting the negligent approach. Accordingly, we direct the assessee to deposit a sum of Rs. 5,000/- to the Income Tax Department prior to the commencement of hearing before the AO.

1.

In view of the above and after considering the facts in totality, in the interest of justice and fair play we set aside the matter to the file of the AO for fresh adjudication as per the provisions of law. Hence the ground of appeal of the assessee is allowed for statistical purposes.

3.

In the result, the appeal of the assessee is allowed for statistical purposes.

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