HINDUSTAN CANDLE MANUFACTURING CO PVT LTD,MUMBAI vs. ACIT(OSD) 7(1)(3), MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI PRABHASH SHANKARAssessment Year: 2015-16
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 02.12.2024, impugned herein, passed by the National
Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax
(Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax
Act, 1961 (in short ‘the Act’) for the A.Y. 2015-16. 2. In the instant case, it is observed from the impugned order that the Ld. Commissioner has not given any opportunity to the Assessee to represent its case, though the Assessee’s Ld. Counsel had requested for adjournment vide its letter dated 27.11.2024
M/s. Hindustan Candle Manufacturing Co. Pvt. Ltd.
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sent online in the ITR portal in response to the notice dated
14.11.2024 u/s 250 of the Act for the hearing on dated 29.11.2024. The Ld. A.R. further submitted that the Hon’ble Tribunal has allowed the appeal of the Assessee in ITA No.5970/M/2024 & ors vide order dated 04.02.2025, wherein the identical issue has been decided by the Hon’ble Tribunal.
On the contrary, the Ld. D.R. refuted the claim of the Assessee.
We have heard the parties and perused the notice referred to above and the email sent by the Assessee to the Ld. Commissioner requesting for adjournment. The impugned order is passed in the absence of the Assessee for the reason that the Assessee failed to file the relevant documents due to miscommunication and hence, the Ld. Commissioner was constrained to pass the order ex-parte. However, considering the peculiar facts and circumstances in totality specific to the effect that the impugned order is an ex-parte, we are inclined to set aside the impugned order and consequently remanding the case to the file of the Ld. Commissioner for decision afresh, suffice to say by affording reasonable opportunity of being heard to the Assessee. Thus, the case is remanded to the file of the Ld. Commissioner accordingly, for decision afresh.
We also direct the Assessee to cooperate with the appellate proceedings and to file the relevant submissions/documents which would be essentially required by the Ld. Commissioner for proper adjudication of the case. We clarify that in case of further default, the Assessee shall not be entitled for any leniency. Hence, the case is remanded accordingly. M/s. Hindustan Candle Manufacturing Co. Pvt. Ltd.
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6. In the result, the appeal of the Assessee is allowed for statistical purposes.
Order pronounced in the open court on 28.04.2025. (PRABHASH SHANKAR)
(NARENDER KUMAR CHOUDHRY)
ACCOUNTANTMEMBER JUDICIAL MEMBER
* Kishore, Sr. PS
Copy to: The Appellant
The Respondent
The CIT, Concerned, Mumbai
The DR Concerned Bench
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By Order
Dy/Asstt.