NAINI WINES,NAINITAL vs. ITO, HALDWANI

PDF · subscribers
ITA 215/DDN/2024Status: DisposedITAT Dehradun09 July 2025AY 2019-20Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal decided to grant the assessee one more opportunity to present their case before the CIT(A). The matter was remanded back to the CIT(A) for a fresh decision after providing this opportunity.

What were the facts?

The assessee failed to provide submissions to the CIT(A) despite multiple opportunities, leading to the dismissal of their appeal. The ITAT reviewed the case and found that the assessee had not presented evidence for their grounds of appeal.

What were the issues?

Whether the assessee should be granted a further opportunity to present their case before the appellate authority after failing to do so previously.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH: DEHRADUN

Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL

For Appellant: Shri Pavan Kumar Nath, Adv
For Respondent: Shri A.S. Rana, Sr. DR
Hearing: 07/07/2025Pronounced: 09/07/2025

(ASSESSMENT YEAR 2019-20) ITO,2(1)(1), Naini Wines, Haldwani. 86, Ramsay Road, Vs. Tallital, Nainital-263002, Uttarakhand. PAN-AAHFN8344H (Appellant) (Respondent) Assessee by Shri Pavan Kumar Nath, Adv. Department by Shri A.S. Rana, Sr. DR Date of Hearing 07/07/2025 Date of Pronouncement 09/07/2025 O R D E R

PER MANISH AGARWAL, AM:

1.

This appeal is filed by the Assessee against the order of Learned Addl./JCIT (Appeals)-2, Vadodara (‘the Ld. CIT(A)’ for short) dated 03.06.2024 for Assessment Year 2019-20.

2.

At the outset, from the perusal of the appellate order, it is seen that the Ld. CIT(A) has provided many opportunities to the assessee to file the submissions in support of the grounds of appeal taken before him, however, those opportunities were not availed by the assessee. Therefore, the CIT(A) has dismissed the appeal of the Naini Wines vs. ITO assessee by deciding some of the grounds against the assessee in absence of any evidences in support of the grounds of appeal

taken.

3. Looking to the facts of the case and in the interest of justice, in our considered opinion, the assessee be granted one more opportunities in the instant case, therefore, the matter is sent back to the file of the Ld. CIT(A) for deciding the appeal of the assessee after providing one more opportunities to the assessee. The assessee is also directed to appear before the Ld. CIT(A) and participated in the appellate proceedings.

4. As the result, appeal of the assessee stands partly allowed for statistical purposes. Order pronounced on 09.07.2025.

Recent GST High Court judgments

Search GST case law →