HARIOM MARMOLAND PRIVATE LIMITED,AGARIYA, AMET vs. INCOME TAX OFFICER, WARD-, RAJSAMAND

ITA 609/JODH/2024Status: DisposedITAT Jodhpur27 October 2026AY 2016-173 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned order passed by the CIT(A) and restored the matter to the file of the CIT(A) for fresh adjudication on merits. The Tribunal directed the CIT(A) to afford a reasonable and effective opportunity of being heard to the assessee. The assessee was also directed to cooperate in the proceedings and furnish all necessary submissions and evidence. The CIT(A) is to decide the appeal afresh in accordance with law, without being influenced by the observations made in the present order. The primary reasoning for this decision was the assessee's contention that an adjournment request was not properly addressed by the CIT(A) before passing the order. The Tribunal found merit in this procedural grievance. No specific findings were made on the substantive issues of the assessment.

What were the facts?

The appeal has been filed by Hariom Marmoland Private Limited (the assessee) against the order dated May 31, 2024, passed by the Commissioner of Income Tax (Appeals), Jaipur-4 (CIT(A)). The assessment year in question is 2016-17. The assessee contended that on the date of the hearing before the CIT(A), May 22, 2024, an adjournment was sought. However, the CIT(A) proceeded to pass the impugned order without disposing of the adjournment request. The CIT(A) had noted that the assessee failed to furnish any information or evidence to rebut the Assessing Officer's findings, leading to the dismissal of the grounds of appeal.

What were the issues?

1. Whether the Learned CIT(A) erred in passing the impugned order without disposing of the assessee's request for adjournment, thereby violating principles of natural justice, which is a mixed question of law and fact. Assessee's contention: The assessee argued that an adjournment was sought on May 22, 2024, before the CIT(A). The CIT(A) passed the impugned order without considering and disposing of this adjournment request, thus denying the assessee a proper opportunity to be heard. Revenue's contention: The judgment does not record any specific contentions from the Revenue regarding the adjournment request or the merits of the case. The CIT(A)'s order, as noted in the judgment, was based on the assessee's failure to furnish evidence.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Appellant: Shri Rajendra Jain, Advocate (Virtually)

For Respondent: Ms. Prerna Choudhary, Addl. CIT-DR

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SMT ANNAPURNA GUPTA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER ITA No. 609/Jodh/2024 (Assessment Year – 2016-17) Hariom Marmoland Private Income Tax Officer, Ward Limited Rajsamand Agariya, Amet, Rajasthan - 313332 PAN No. AACCH 6194 B Assessee by Shri Rajendra Jain, Advocate (Virtually) Revenue by Ms. Prerna Choudhary, Addl. CIT-DR (Virtually) Date of Hearing 17 / 09 / 2026. Date of Pronouncement 27 / 10 / 2026. ORDER PER SUDHIR PAREEK, JUDICIAL MEMBER The aforetitled appeal has been preferred by the appellant against the order dated 31st May 2024 passed by Office of Commissioner of Income Tax Appeal, Jaipur-4 [for the sake of convenience, hereinafter referred to as CIT(A)].

We have heard the rival submissions and perused the material available on record. It is noticed from the impugned order that the Learned CIT(A) has recorded that the assessee did not furnish any information/evidence to rebut the findings of the Assessing Officer and, accordingly, dismissed the grounds of

2 ITA No. 609/Jodh/2024 Asst. Year: 2016-17 appeal. Reiterating, the grounds of appeal, the Learned AR submitted that on the date of hearing on 22-05-2024, the appellant had sought adjournment, but without disposing the same, the Learned CIT(A) passed the impugned order.

In totality of fact situation mentioned hereinbefore, we accordingly, set aside the impugned order and the matter is restored to the file of the Learned CIT(A) for fresh adjudication of the appeal on merits, after affording reasonable and effective opportunity of being heard to the assessee. The assessee is directed to cooperate in the proceedings and furnish all necessary submissions and evidences before the Learned CIT(A). The Learned CIT(A) shall decide the appeal afresh in accordance with law, without being influenced by the observations made in the present order.

Consequently, this appeal is hereby- allowed for statistical purposes as indicated above.

Order pronounced in Open Court on 27/10/2026

Sd/- Sd/- (ANNAPURNA GUPTA) (SUDHIR PAREEK) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 27/10/ 2026. Nimisha, Sr. PS

3 ITA No. 609/Jodh/2024 Asst. Year: 2016-17 True Copy Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File

BY ORDER, NIMISHA Digitally signed by NIMISHA ARORA ARORA Date: 2026.10.28 10:51:57 +05'30' Sr. Private Secretary ITAT Jodhpur Bench

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