SHRI SANTOSH KUMAR SHINGHAI,SAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-SAGAR, SAGAR

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ITA 149/JAB/2018Status: DisposedITAT Jabalpur03 April 2019AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) dismissed the appeal without providing a proper opportunity to the assessee and without deciding on merits. Therefore, the matter was remitted back to the CIT(A) for a fresh decision.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte for non-prosecution. The assessee contended that their authorized representative was out of station and proper opportunity was not provided.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without providing adequate opportunity and deciding on merits.

Which sections of the Income-tax Act were involved?

Not specified

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Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR

Before: SHRI A. D. JAIN & SHRI T. S. KAPOOR

For Appellant: Shri Vijay Gupta, C.A
For Respondent: Shri P. D. Chougale, D.R

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA No.149/JAB/2018 Assessment Year:2009-10 Santosh Kumar Singhal v. ACIT 1/108, Galla Mandi Road Circle Sagar Sagar TAN/PAN:AKDPS2994J (Appellant) (Respondent) Appellant by: Shri Vijay Gupta, C.A. Respondent by: Shri P. D. Chougale, D.R. Date of hearing: 02 04 2019 Date of pronouncement: 03 04 2019

O R D E R PER A. D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT(A)-I, Jabalpur, dated 28/5/2018 for Assessment Year 2009-10, taking the following grounds: 1. Considering the fact that the authorized representative of the assessee was out of station on 25.05.2018 (date of hearing) and for this reason he was not able to attend the hearing hence the Id. CIT(A) was not justified in passing ex-party appeal order.

2.

Considering the fact that the Id. CIT(A) has not decided appeal on merit hence in view of Hon'ble ITAT Jabalpur Bench Jabalpur decision in the case of M/s Shriji Ware House v ITO (ITA no 38/Jab/2015) the order of Id CIT(A) is bad in law and may kindly be cancelled.

ITA No.149/JAB/2018 Page 2 of 3

3.

The CIT (A) order dated 25.05.2018 is bad in law hence may kindly be cancelled.

4.

On the facts and in the circumstances of the case the Id. CIT(A) should have deleted the adhoc disallowance of Rs.3,14,000/- out of commission payment.

2.

By virtue of the impugned order, the ld. CIT(A) has dismissed the assessee’s appeal for non-prosecution, observing that ‘the appellant failed to offer any explanation properly in support of the grounds raised in this appeal nor any supporting evidences were produced despite adequate opportunity having been provided’. The ld. CIT(A) had issued two notices, dated 13/12/2017 and 11/5/2018, but none appeared on behalf of the assessee before the ld. CIT(A) and the ld. CIT(A) dismissed the appeal of the assessee ex-parte qua the assessee. Such service of notices has, however, been disputed by the assessee. 3. Heard. I find that the CIT(A) has dismissed the appeal without providing proper opportunity to the assessee. Moreover, he has not decided the appeal after discussing in detail, his reasons for agreeing with the assessment order. As such, another opportunity of hearing requires to be given to the assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. Velu Palandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the ld CIT(A) to decide an appeal on merit even in the absence of any representation before them. 4. In view of the above, the matter is remitted to the file of the ld. CIT(A) to be decided afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the assessee. The assessee, no doubt, shall cooperate in the fresh proceedings before the ld. CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered accordingly.

ITA No.149/JAB/2018 Page 3 of 3

5.

In the result, for statistical purposes, the appeal is treated as allowed. Order pronounced in the open Court on 03/04/2019.

Sd/- Sd/- [T. S. KAPOOR] [A. D. JAIN] ACCOUNTANT MEMBER VICE PRESIDENT

DATED:03/04/2019 JJ:0204

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