VISHWASRAO NAIK SAHAKARI KHARKHANA LTD,CHIKHALI vs. DCIT CIRCLE , SANGLI

Facts of the case, in brief, are that the assessee is an AOP co- operative society engaged in the business of manufacturing and sale of sugar and its by products and has furnished its return of income declaring total income at Rs.Nil. The case was selected under scrutiny and the assessment was completed u/s 143(3) of the IT Act on 21.11.2016 by determining income at Rs.1,89,46,337/- vide order dated 11.09.2017. Ld. CIT(A)/NFAC also upheld the 3 above assessment order. The assessee than preferred second appeal before the Tribunal and the matter was restored back to the Assessing Officer to decide the issue afresh. The assessment was completed u/s 143(3) r.w.s. 254 of the IT Act on 28.03.2023 by determining income at Rs.1,89,46,337/-. 4. Since assessee remained absent, Ld. CIT(A)/NFAC dismissed the appeal filed by the assessee. It is this order against which the assessee is in appeal before the Tribunal. 5. Ld. AR appearing from the side of the assessee submitted before us that the ex-parte order passed by Ld. CIT(A)/NFAC is unjustified. Ld. AR submitted before us that there was reasonable cause in not appearing before Ld. CIT(A)/NFAC. Ld. AR clarified that earlier Mr. M. K. Kulkarni was looking after the income tax matters and due to his sudden demise the dates of hearing provided by Ld. CIT(A)/NFAC remained unattended. Ld. AR contended before the Bench that the assessee was under impression that the matter is looked after by Mr. M. K. Kulkarni and his staff therefore he was fully dependent on his consultant and unfortunately the consultant died and due to this reason alone the appeal hearings remained unattended resulting in ex-parte order passed by Ld. 4 CIT(A)/NFAC. Accordingly, Ld. AR requested before the Bench to set-aside the ex-parte order passed by Ld. CIT(A)/NFAC and further requested to provide one more opportunity to the assessee to support the grounds of appeal before Ld. CIT(A)/NFAC. 6. Ld. DR appearing from the side of the Revenue supported the orders passed by subordinate authorities and requested to confirm the same. 7. We have heard Ld. counsels from both the sides and perused the material available on record including the paper book furnished by the assessee. The solitary prayer made by the Counsel of the assessee before us is to provide one more opportunity to the assessee to appear before Ld. CIT(A)/NFAC so that he can substantiate the grounds of appeal since due to the sudden demise of the earlier counsel the case by the assessee could not be represented & which resulted in unfortunate ex-parte order by LD. CIT(A)/NFAC. Considering the totality of the facts of the case and in the interest of justice and without going into merits of the case, we deem it appropriate to set-aside the order passed by Ld. CIT(A)/NFAC & remand the matter back to his file with a direction to decide the appeal afresh on merits of the case as per 5 fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT(A)/NFAC in this regard and produce documents/evidences in support of grounds of appeal without taking any adjournment under any pretext, otherwise Ld. CIT(A)/NFAC shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal raised by the assessee are partly allowed. 8. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 21st day of May, 2025. (R. K. PANDA) JUDICIAL MEMBER

गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER,