ANAND AND MANDAL ASSOCIATES,NAGPUR vs. ITO WARD 2(1), NAGPUR, NAGPUR
Facts
The assessee's appeal stemmed from an ex-parte order passed by the CIT(A) for AY 2017-18. The assessee's AR stated that they couldn't file necessary documents during the first appellate proceedings. The Revenue's DR argued that sufficient opportunities were given, but the assessee failed to appear and provide details.
Held
The Tribunal noted that while opportunities were granted, the CIT(A)'s order was ex-parte. Following principles of natural justice, one opportunity was granted to the assessee to present their case before the CIT(A). The order of CIT(A) was set aside and the matter was remitted back.
Key Issues
Whether the assessee should be granted another opportunity to present their case before the CIT(A) when the initial order was passed ex-parte due to non-submission of documents.
Sections Cited
IT Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER
IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR
BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER
ITA no.452/Nag./2024 (Assessment Year : 2017-18) Anand Mandal Associates Plot no.314, Anand House Opp. Nari Telephone ……………. Appellant Exchange Ring Road, Kamgar Nagar Nagpur 440 026 PAN – AASFA8967E v/s Income Tax Officer ……………. Respondent Ward–2(1), Nagpur Assessee by : Shri Abhishek Kumar Revenue by : Shri Abhay Y. Marathe
Date of Hearing – 29/01/2025 Date of Order – 30/01/2025
O R D E R PER V. DURGA RAO, J.M.
The aforesaid appeal by the assessee is emanating from the impugned order dated 03/07/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2017-18.
During the course of hearing, when the case was called for hearing, the learned Authorised Representative for the assessee submitted before us that the assessee could not file certain documents and/or evidences connected to the issues raised during the course of first appellate proceedings which resulted in passing ex-parte order by the learned CIT(A) without going onto the merits of the case. The learned A.R. thus prayed that one opportunity be granted to the assessee by remitting back the appeal to the file of the learned CIT(A) to enable the assessee to substantiate its case and argue the matter.
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On the other hand, the learned D.R. submitted that despite the learned CIT(A) provided sufficient opportunities to the assessee, however, the assessee did not appear before the learned CIT(A) and not furnished relevant details. He strongly supported the orders passed by the learned CIT(A).
We have heard both the parties, perused the materials available on record and gone through orders of the authorities below. We find that though the learned CIT(A) granted opportunities to the assessee to substantiate its case, ultimately, the order passed by him is an ex-parte order. Therefore, we are of the opinion that by following the principles of natural justice, one opportunity should be given to the assessee to substantiate the case before the learned CIT(A). In view of the above, the order passed by the learned CIT(A) is set aside and remit the matter to the file of the learned CIT(A) and direct him to adjudicate the matter afresh on merit and in accordance with law after providing reasonable opportunity of being heard to the assessee. It is also directed that the assessee should not seek adjournment without there being a justified reason. Accordingly, all the grounds raised by the assessee in this appeal are allowed for statistical purposes.
In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 30/01/2025
Sd/- Sd/- K.M. ROY V. DURGA RAO ACCOUNTANT MEMBER JUDICIAL MEMBER NAGPUR, DATED: 30/01/2025
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Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file. True Copy By Order Pradeep J. Chowdhury Sr. Private Secretary Sr. Private Secretary ITAT, Nagpur
