BLUERAY TRADING PVT. LIMITED,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(1), AHMEDABAD

By way of the present appeal Assessee has challenged the Order, dated 30/08/2023, passed by Learned Commissioner of Income-Tax, Appeals -11 Ahmedabad [hereinafter referred to as the ‘CIT(A)’], whereby the Learned CIT(A) has dismissed the appeal against the Assessment Order, dated 23/12/2019, passed under Section 147 read with Section 143(3) of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] for the Assessment Year 2012-2013. 2. We have heard both the sides. In the present case assessment under Section 147 read with Section 143(3) of the Act was framed on the Assessee vide Assessment Order, dated 23/12/2019. The appeal Assessment Year 2012-2013

When the appeal was taken up for the hearing, the Learned Authorised Representative for Assessee sought another opportunity to make proper representation before the Learned CIT(A). It was submitted that most of notices issued by Learned CIT(A) could not be complied with since the same were issued during COVID 19 Pandemic period. The Assessee had responded to two notices of hearing issued by Learned CIT(A) by seeking adjournment. However, despite the making efforts, the Assessee could not comply with the notices and the appeal preferred by the Assessee got to be dismissed.

Per contra the Learned Departmental Representative pointed out that the Learned CIT(A) had issued a number of notices. Since the Assessee did not respond, the grounds raised by the Assessee was disposed off on merits by the Learned CIT(A). Therefore, there was no infirmity in the order passed by the Learned CIT(A).

Having considered the rival submissions and on perusal on records, we finds that the submission made by the Learned Authorised Representative of the Assessee are factually correct. It is admitted position that the appeal preferred by the Assessee was disposed of in absence of any effective representation from the side of the Assessee. Given the aforesaid, we deem it appropriate set aside the impugned Order, dated 30/08/2023, passed by Learned CIT(A) and restore the grounds raised in appeal before the Learned CIT(A) for denovo adjudication before Learned CIT(A) as per law after granting the Assessee a reasonable opportunity of being heard. Assessee is directed to be vigilant and track the appellate proceedings through Income Tax Business Application (ITBA) Portal and file submissions and supporting

In result, in terms of in terms of Paragraph No.5 above, the present appeal preferred by the Assessee is partly allowed.

""यथ"/ The Respondent. 3. संबंिधतआयकरआयु"/ Concerned CIT 4. आयकरआयु"(अपील) / The CIT(A) 5. िवभागीय"ितिनिध, आयकरअपीलीयअिधकरण/ DR, ITAT, 6. गाड"फाईल /Guard file. आदेशानुसार/BY ORDER, उप/सहायकपंजीकार (Dy./Asstt.