RUPESH MOHIT SHAH,NAGPUR vs. ACIT,CIRCLE-4, NAGPUR

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ITA 499/NAG/2024Status: DisposedITAT Nagpur27 January 2025AY 2015-16Bench: SHRI V. DURGA RAO (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal acknowledged that the CIT(A) had granted opportunities, but the final order was ex-parte. To uphold natural justice, the Tribunal decided to set aside the CIT(A)'s order and remit the matter back for fresh adjudication on merit after providing a reasonable opportunity of being heard to the assessee.

What were the facts?

The assessee's appeal emanated from an order passed by the CIT(A) for the assessment year 2015-16. The assessee contended that the CIT(A) passed an ex-parte order and dismissed the appeal without granting a proper hearing. The assessee prayed for an opportunity to present their case.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order and dismissing the appeal without providing adequate opportunity to the assessee to present their case.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI V. DURGA RAO & SHRIK.M. ROY, ACCOUNTANT, MEMBER

For Appellant: Shri Ahay Agrawal
For Respondent: Shri Abhay Y. Marathe

Date of Hearing – 06/01/2025 Date of Order – 27/01/2025

O R D E R PER V. DURGA RAO, J.M.

This appeal by the assessee is emanating from the impugned order dated 16/07/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2015-16.

2.

When this appeal is taken up for hearing, the learned A.R. appearing for the assessee submitted that the learned CIT(A) passed an ex-parte order and dismissed the appeal filed by the assessee and thus prayed that one opportunity may be granted by restoring the matter to the file of the learned CIT(A) to enable the assessee to substantiate its case before the learned CIT(A).

2 Rupesh Mohit Shah ITA no.499/Nag./2024 2. 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).

3.

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, keeping in view the overall facts and circumstances of the case and to meet the ends of justice, 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 back 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.

4.

In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 27/01/2025

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