RAJYESHWAR RETAIL TRADE SYSTEMS PVT LTD,INDORE vs. DCI CENTRAL -2, BHOPAL

{
"clean_text": "आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर\nIN THE INCOME TAX APPELLATE TRIBUNAL\nINDORE BENCH, INDORE\nBEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER\nAND\nSHRI PARESH M. JOSHI, JUDICIAL MEMBER\nITA No.95 TO 98/Ind/2025\nAssessment Years:2013-14 to 2015-16 & 2018-19\n&\nITANO.205 & 206/Ind/2025\nAssessment Years:2016-17 & 2017-18\nRajyeshwar Retail Trade\nSystems Pvt. Ltd.,\nGR-76, Harmony\nCommercial, C-Wing Near,\nMotilal Nag, Link Road,\nGoregaon (W), Mumbai\n(Assessee/Appellant)\nACIT, Central-2\nBhopal\nबनाम /\nVs.\n(Revenue/Respondent)\nPAN:AAECR4394M\nAssessee by Shri Harsh Vijayvargiya, AR\nRevenue by Shri Ashish Porwal, Sr. DR\nDate of Hearing 11.09.2025\nDate of Pronouncement 12.09.2025\nआदेश / ORDER\nPer Bench:\nThe captioned six (6) appeals have been filed by assessee challenging six (6)\nseparate orders of first-appeal dated 23.12.2024 passed by learned\nCommissioner of Income-Tax (Appeals)-3, Bhopal [“CIT(A)”], which in turn\narise out of respective assessment-orders dated 25.03.2022 / 13.09.2021 /\n08.07.2021 passed by learned DCIT-Central Circle (2), Bhopal [“AO”] u/s\n147 r.w.s. 144 of Income-tax Act, 1961 [“the Act"] for six (6) Assessment\nYears ["AYs"] 2013-14 to 2018-19, on the grounds as mentioned in Appeal\nMemos (Form No. 36).\n2.\nLd. AR for assessee at first carries us to the orders of lower-authorities\nand demonstrates that the AO as well as CIT(A) have passed the orders of\nassessment as well as orders of first-appeals ex-parte to assessee for non-\nrepresentation. Thereafter, the Ld. AR carries us to Para 5 of assessment-\norders to further demonstrate that the all notices were issued by AO during\nCovid-19 pandemic period; hence the assessee was unable to comply with\nthose notices. Thereafter, Ld. AR carries us to the Form No. 35 filed by\nassessee to CIT(A) and submits that the email id: puvirfinevest@hotmail.com\nmentioned therein for sending communications to assessee was an email id\nwhich had been automatically taken by system while filing first-appeal.\nHowever, the said e-mail id of ‘hotmail' mailing service was very old and not\nin operation and the assessee could not receive notices of hearings fixed by\nCIT(A); hence the assessee was unable to participate in hearings of first-\nappeal. On merit of case, Ld. AR again carries us to assessment-order and\nsubmits that the AO has made hefty additions for lack of evidences and one\namongst those additions is the addition on account of “Loans & Advances”\ngiven by assessee which were duly recorded in books of assessee and\nappearing in Balance-Sheet. According to Ld. AR, this addition on account\nof “Loans & Advances” is patently bad, illegal and could not have been made.\nLd. AR thus submits that considering the facts of assessee's case, the\npresent matters are fit for restoring back to the file of AO for proper\nadjudication afresh. Ld. AR acknowledges that the assessee is ready and\nwilling to make a proper representation before AO if an opportunity is given.\n3.\nLd. DR for revenue agrees with the prayer of Ld. AR but makes a\nrequest to direct the assessee to represent its case before AO and do not\nseek unnecessary adjournments.\n4.\nConsidering above submissions of parties; having regard to the\nprinciple of natural justice and also bearing in mind that no prejudice would\nbe caused to revenue if the present matters are restored at the level of AO,\nwe remand these matters back to the file of AO for adjudication afresh, at\nthe risk and responsibility of assessee. The AO shall give necessary\nopportunity of hearing to assessee and pass appropriate orders\nuninfluenced by his earlier orders. The assessee is also directed to remain\nvigilant and ensure participation in the hearings as may be fixed by AO and\ndo not seek unnecessary adjournments failing which the AO shall be at\nliberty to pass appropriate orders in accordance with law. Ordered\naccordingly.\n5.\nResultantly, these appeals are allowed for statistical purpose.\nOrder pronounced in open court on 12/09/2025\n \n(PARESH M. JOSHI)\nJUDICIAL MEMBER\n \n(B.M. BIYANI)\nACCOUNTANT MEMBER\nIndore\nदिनांक/Dated : 12/09/2025\nPatel/Sr. PS\nCopies to: (1)\n(2)\n(3)\n(4)\n(5)\n(6)\nThe appellant\nThe respondent\nCIT\nCIT(A)\nDepartmental Representative\nGuard File\nBy order\nSr. Private Secretary\nIncome Tax Appellate Tribunal\nIndore Bench, Indore",
"summary": {
"facts": "The assessee filed six appeals against orders passed by the CIT(A) which arose from assessment orders passed by the AO. The appeals were decided ex-parte due to the assessee's non-representation, which the assessee attributed to issues with communication during the Covid-19 pandemic and an old, inactive email address.",
"held": "The Tribunal, considering the principle of natural justice, decided to remand the matters back to the Assessing Officer (AO) for fresh adjudication. The AO was directed to provide the assessee with a necessary opportunity for a hearing and to pass orders uninfluenced by earlier decisions.",
"result": "Allowed",
"sections": ["147", "144"],
"issues": "Whether the assessee was prevented from appearing before the lower authorities due to circumstances beyond their control, necessitating a remand for fresh adjudication?"
}
}