RAKSHA RECLAMATIONS,LUDHIANA vs. DCIT, CIRCLE 1, LUDHIANA (DDIT,CPC,BENGALURU), LUDHIANA-PUNJAB
आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCH, ‘A’, CHANDIGARH
BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT &
SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA No. 411/CHD/2024
Ǔनधा[रण वष[ / Assessment Year : 2017-18
Kwality Overseas Private
Limited,
863, Industrial Area-A,
Ludhiana 141003
बनाम
Vs.
The DCIT,
Ludhiana
èथायी लेखा सं./PAN NO: AABCK6381J
अपीलाथȸ/Appellant
Ĥ×यथȸ/Respondent
( HYBRID MODE )
Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Ashwani Kumar,CA
राजèव कȧ ओर से/ Revenue by : Shri Chandrajit Singh , CIT DR
सुनवाई कȧ तारȣख/Date of Hearing
:
20.01.2025
उदघोषणा कȧ तारȣख/Date of Pronouncement
:
22,01.2025
आदेश/Order
Per Krinwant Sahay, AM :
Appeal in this case has been filed by the assessee against the order dated 16.02.2024
of ld. CIT(A)-5, Ludhiana
[hereinafter referred to as ‘CIT(A)’], for the Assessment Year
2017-18. 2. At the very outset, the Counsel of the Assessee submitted that in this case an ex-parte order has been passed by the Assessing Officer and also Appellate order passed by the 411-Chd-2023
Kwality Overseas Private Ltd., Ludhiana
CIT(A) is an ex-parte order which has been passed by the ld.
CIT(A) without giving any findings on merit. He further submitted that the Assessee could not comply either before the A.O. or CIT(A) because the Assessee could not receive any notices for hearing from the authorities below. He, therefore, prayed to remand this case back to the A.O. so that the A.O.
could make investigation in this case and pass an order on merit.
3. The ld. DR did not object if the matter is remanded back to the A.O.
4. We have considered the findings of the A.O. in the ex- parte order and gone through the ex-parte order of ld. CIT(A) which has been passed without giving any finding on merit. In fact, in this case both the authorities below have not dealt with the issue on merits of the case. Therefore, in order to provide natural justice to the Assessee, the matter is remanded back to the A.O. for making investigation and passing an order 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
411-Chd-2023
Kwality Overseas Private Ltd., Ludhiana before the A.O. All pleas available under the law shall remain so available to the assessee. Ordered accordingly.
5. In the result, appeal is allowed for statistical purposes.
Order pronounced on .01.2025. ( RAJPAL YADAV )
Accountant Member
“आर.के.”
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to :
1. अपीलाथȸ/ The Appellant
2. Ĥ×यथȸ/ The Respondent
3. आयकर आयुÈत/ CIT
4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT,
CHANDIGARH
5. गाड[ फाईल/ Guard File
आदेशानुसार/ By order,
सहायक पंजीकार/