M/S. JUICE WORLD SNACKS BAR,PUNE vs. INCOME-TAX OFFICER, WARD - 7(1), PUN

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ITA 823/PUN/2018Status: DisposedITAT Pune25 January 2019AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found merit in the assessee's plea that the CIT(A) failed to decide the appeal on merits. The tribunal set aside the CIT(A)'s order and remitted the issue back for a decision on merits after providing a hearing opportunity.

What were the facts?

The assessee's appeal was dismissed in limine by the CIT(A) without discussing the merits of the case. The CIT(A) relied on previous judgments for dismissing the appeal due to non-appearance.

What were the issues?

Whether the CIT(A) is obligated to decide an appeal on merits even if dismissed in limine for non-appearance, and if failure to do so renders the order infirm.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

For Appellant: Shri S.N. Puranik
For Respondent: Shri Rajesh Gawali
Hearing: 14.01.2019Pronounced: 25.01.2019

PER SUSHMA CHOWLA, JM:

The appeal filed by assessee is against the order of CIT(A), Pune-5, Pune, dated 15.01.2018 relating to assessment year 2014-15 against order passed under section 143(3) of the Income-tax Act, 1961 (in short ‘the Act’).

2.

The assessee during the course of hearing has raised an additional ground of appeal, which reads as under:-

ITA No.823/PUN/2018 2

1.

Commissioner (Appeals) has not discussed and decided Appeal on merits. Appellant therefore prays for setting aside the matter to Commissioner (Appeals) for deciding on merits.

3.

The additional ground of appeal raised by assessee is on legal aspect and is admitted for adjudication.

4.

The assessee is aggrieved by the order of CIT(A) in dismissing the appeal of assessee in limine by applying the ratio laid down by the Delhi Bench of Tribunal in CIT Vs. M/s. Multiplan India Pvt. Ltd. (1991) 38 ITD 320 (Del) and the Hon'ble Supreme Court in CIT Vs. B.N. Bhattacharjee & Anr. (1979) 10 CTR 354 : (1979) 118 ITR 461 (SC) and not deciding the issue on merits.

5.

I find merit in the plea raised by the assessee by way of additional ground of appeal. On perusal of order of CIT(A), it is apparent that the appeal of assessee was dismissed for non appearance but the CIT(A) has failed to discuss the issue on merits and has dismissed the appeal in limine applying the ratio laid down in CIT Vs. M/s. Multiplan India Pvt. Ltd. (supra) and CIT Vs. B.N. Bhattacharjee & Anr. (supra).

6.

Under the provisions of the Act, it is incumbent upon the CIT(A) to address the issue raised and in the absence of the same, order of CIT(A) suffers from infirmity. Accordingly, I set aside the order of CIT(A) and remit the issue back to the file of CIT(A), who shall decide the issue raised on merits after affording reasonable opportunity of hearing. The assessee is also directed to appear before the CIT(A) and furnish the requisite details and evidences, if any. The issue is not being addressed on merits as the matter is

ITA No.823/PUN/2018 3

being set aside to the file of CIT(A). The additional ground of appeal raised by assessee is thus, allowed for statistical purposes.

7.

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

Order pronounced on this 25th day of January, 2019.

Sd/- (SUSHMA CHOWLA) न्याययक सदस्य / JUDICIAL MEMBER ऩुणे / Pune; ददनाांक Dated : 25th January, 2019. GCVSR आदेश की प्रयिलऱपप अग्रेपषि/Copy of the Order is forwarded to : 1. अऩीऱाथी / The Appellant; 2. प्रत्यथी / The Respondent; 3. आयकर आयुक्त(अऩीऱ) / The CIT(A), Pune-5, Pun e; 4. The Pr.CIT-4, Pune; ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, ऩुणे, एक-सदस्य 5. मामऱा / DR ‘SMC’, ITAT, Pune; गार्ड पाईऱ / Guard file. 6. आदेशािुसार/ BY ORDER, सत्यावऩत प्रतत //True Copy// वररष्ठ तनजी सधिव / Sr. Private Secretary आयकर अऩीऱीय अधधकरण ,ऩुणे / ITAT, Pune

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