AMARNATH BACHAIRAM GUPTA,NAGPUR vs. ITO(TDS) WARD 1(1), NAGPUR

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ITA 259/NAG/2023Status: DisposedITAT Nagpur18 September 2024AY 2010-11Bench: SHRI V. DURGA RAO (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) dismissed the appeal without considering the merits of the case. Therefore, the order of the CIT(A) was set aside and the matter was restored for fresh adjudication.

What were the facts?

The assessee failed to appear before the CIT(A) due to circumstances beyond their control, leading to an ex-parte order. The assessee requested another opportunity to present their case.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without considering the merits of the appeal when the assessee could not appear due to unavoidable circumstances.

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

For Appellant: Shri Abhishek Kumar
For Respondent: Shri Abhay Y. Marathe

Date of Hearing – 11/09/2024 Date of Order – 18/09/2024

O R D E R PER BENCH

The assessee has filed these appeals challenging the impugned order of even date 15/03/2023, passed by the learned Commissioner of Income Tax

2 Amarchand Bachairam Gupta (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the various assessment years as mentioned in the cause title above.

2.

When these appeals were taken up for hearing, the learned Authorised Representative submitted that the assessee could not appear before the learned CIT(A) in the circumstances which was beyond his control and, therefore, may be given one more opportunity to substantiate its case before the learned CIT(A) and submitted that the issue may be restored back to the file of the learned CIT(A).

3.

On the other hand, the learned Departmental Representative submitted that the assessee could not appear before the learned CIT(A), therefore, the learned CIT(A) passed the ex–parte order and strongly supported the order passed by the learned CIT(A).

4.

We have heard the rival arguments, perused the material available on record and gone through the orders of the authorities below. We find that the learned CIT(A) simply dismissed the appeal of the assessee without going to the merits of the case. Though, the assessee not filed any appeal before the learned CIT(A), the learned CIT(A), however, the learned CIT(A) ought to have been passed the order by considering the issues on merit on the basis of material available on order. Under these circumstances, we are of the opinion that the order passed by the learned CIT(A) has to be set aside and restore the matter to the file of the learned CIT(A) for adjudication denovo in accordance with law. We direct accordingly. We also direct the assessee to appear before the learned CIT(A) as and when directed.

3 Amarchand Bachairam Gupta

5.

In the result, all the 11 appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open Court on 18/09/2024

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