EMCO GOA PRIVATE LIMITED,MARGAO vs. ACIT, AO AS SPECIAL RANGE, PANAJI

Tersely, the facts of the case are that the assessee is a company and engaged in the business of barge Loading activities for Exporters and Hiring of Machinery. Assessee filed its e-return for A.Y.2017–18 on 26.10.2017 declaring total income at Rs.14,77,61,890/-. Return processed u/s. 143(1) of 2 Emco Goa Private Limited

Dissatisfied assessee carried the matter before ld.CIT(A) however, the assessee failed to appear and/or comply on multiple dates of hearing fixed on 28.01.2021, 09.10.2023, 20.11.2023, 21.11.2023, and 26.08.2025. In the absence of any effective representation or reply from the assessee, ld.CIT(A) dismissed the appeal for non-prosecution, thereby confirming the assessment order passed by the Assessing Officer.

Now the assessee is in appeal before this Tribunal.

Ld. Counsel for the assessee submitted that detailed written submissions along with supporting documents were filed on 05.12.2023 vide Acknowledgement No. 540677991051223. However, ld. CIT(A) has not considered the same and has proceeded to dismiss the appeal on the ground of non-appearance, without adjudicating the issues on merits. It is contended that the order of the CIT(A) suffers from violation of the principles of natural justice. Accordingly, it is 3 Emco Goa Private Limited

On the other hand, ld. Departmental Representative supported the orders of the lower authorities and submitted that the assessee was granted ample opportunities but failed to utilise the same and therefore ld.CIT(A) was justified in dismissing the appeal.

We have heard the rival submissions and perused the record placed before us. It is observed that the assessee has challenged various additions/disallowances made by the Assessing Officer. It is also evident that although the assessee has participated in the proceedings before the Assessing Officer but did not effectively participate in the First Appellate proceedings before ld CIT(A). It is the case of the assessee that detailed written submissions along with supporting documents were filed which were not taken into consideration by the ld.CIT(A). We find that the ld. CIT(A) has dismissed the appeal without adjudicating the issues on merits, solely on account of non-prosecution.

We on considering the entire factual matrix and to advance substantial justice, deem it appropriate to afford one more opportunity to the assessee to present its case. In view thereof, without making any comments on merits, we deem it appropriate to restore the matter to the file of the CIT(A) for fresh adjudication on merits in accordance with law. Needless to mention that ld.CIT(A) in the set aside proceedings shall afford reasonable opportunity to the assessee and pass a 4 Emco Goa Private Limited

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

The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, Panaji 4. ‘DB’ Bench / DR, ITAT, Panaji ‘DB’ Bench ग र्ड फ़ इल / Guard File. 5. आिेश नुस र / BY ORDER,