Loading judgment…
Facts
The assessee's appeal was against an ex-parte order passed by the Ld. Addl./JCIT(A). The assessee failed to provide necessary details, leading to the ex-parte order and a disallowance of cumulative provision for gratuity.
Held
The Tribunal noted the assessee's failure to comply but, in the interest of justice, remitted the issue back to the Ld. Addl./JCIT(A) for adjudication on merits, with a direction for proper opportunity of hearing.
Key Issues
Whether the appeal should be allowed to be heard on merits after the assessee failed to provide compliance leading to an ex-parte order.
Sections Cited
143(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “SMC”, PUNE
Before: DR.MANISH BORAD & SHRI S.S. VISWANETHRA RAVI
This appeal at the instance of assessee is directed against the order of the Ld. Addl./JCIT(A), Jodhpur dated 19.12.2024 arising out the order u/s. 143(1) of the Act framed by CPC.
At the outset, the Ld. Counsel for the assessee stated that the impugned order is ex-parte and the assessee failed to make proper compliance and therefore requested for restoring the issue on merits to the file of the Ld. Addl./JCIT(A).
On the other hand, the Ld. Departmental Representative did not oppose the request of the Ld. AR.
We have heard the rival contentions and perused the record placed before us. The assessee is a private limited company and the return of income filed on 30.11.2020 for the AY 2019-20 was processed by the CPC on 21.01.2021 making certain addition/ disallowance. The issue relates to disallowance of cumulative provision for gratuity. A perusal of para 8 of the impugned order indicates that the assessee failed to submit the necessary details which left no option with the Ld. Addl./JCIT(A) to pass an ex-parte order. However, considering the submissions of the Ld. Counsel for the assessee, and in the larger interest of justice and being fair of both the parties, we remit the issue raised on merits in the instant case to the file of the Ld. Addl./JCIT(A) for necessary adjudication, in accordance with law. Needless to mention that proper opportunity of hearing shall be granted to the assessee. The assessee is directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 28th day of March, 2025.