RAKSHA RECLAMATIONS,LUDHIANA vs. DCIT, CIRCLE 1, LUDHIANA (DDIT,CPC,BENGALURU), LUDHIANA-PUNJAB

PDF · subscribers

ITA 555/CHANDI/2024Status: DisposedITAT Chandigarh22 January 2025AY 2022-23Bench: SHRI RAJPAL YADAV (Vice President), SHRI KRINWANT SAHAY (Accountant Member)1 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that both the Assessing Officer and the CIT(A) passed ex-parte orders without considering the merits of the case. To ensure natural justice, the matter was remanded back to the Assessing Officer for fresh investigation and adjudication.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A) for AY 2017-18. The assessee contended that they could not comply with notices as they did not receive them, leading to ex-parte orders from both the Assessing Officer and the CIT(A).

What were the issues?

Whether the ex-parte orders passed by the lower authorities without providing adequate opportunity of hearing and without dealing with the merits of the case are sustainable and require remand.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH BENCH, ‘A’, CHANDIGARH

Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY

For Appellant: Shri Ashwani Kumar,CA

Hearing: 20.01.2025

आयकर अपील�य अ�धकरण, च�डीगढ़ �यायपीठ, च�डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ �नधा�रण वष� / Assessment Year : 2017-18 Kwality Overseas Private The DCIT, Limited, बनाम Ludhiana 863, Industrial Area-A, Vs. Ludhiana 141003 �थायी लेखा सं./PAN NO: AABCK6381J अपीलाथ�/Appellant ��यथ�/Respondent ( HYBRID MODE ) �नधा��रती क� ओर से/Assessee by : Shri Ashwani Kumar,CA राज�व क� ओर से/ Revenue by : Shri Chandrajit Singh , CIT DR सुनवाई क� तार�ख/Date of Hearing : 20.01.2025 उदघोषणा क� तार�ख/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.

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

2 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.

The ld. DR did not object if the matter is remanded back to the A.O.

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

3 before the A.O. All pleas available under the law shall remain so available to the assessee. Ordered accordingly.

In the result, appeal is allowed for statistical purposes. Order pronounced on .01.2025.

Recent GST High Court judgments

Search GST case law →