KAPWORTH INDUSTRIES PRIVATE LIMITED,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2, NAGPUR, NAGPUR
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Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI V. DURGA RAO
IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR
BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER
ITA no.133/Nag./2024 (Assessment Year : 2016–17) Kapworth Industries Pvt. Ltd. Plot no.13, C/o Tristar Cars ……………. Appellant Maruti Showroom, Great Nag Road Nagpur 400 009 PAN – AAECP0715A v/s Asstt. Commissioner of Income Tax ……………. Respondent Circle–2, Nagpur Assessee by : Shri Abhay Agrawal Revenue by : Shri Abhay Y. Marathe
Date of Hearing – 03/09/2024 Date of Order – 03/09/2024
O R D E R PER V. DURGA RAO, J.M.
The assessee has filed this appeal challenging the impugned order dated 09/01/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2016–17.
In its appeal, the assessee has raised following grounds:–
“1. The learned CIT(A) erred in dismissing the appeal ex-parte without considering the merits of the case. 2. Whether on the facts and in law, the order passed by learned CIT(A) u/s 250 of the Act is bad in law.
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Whether on the facts and in law, the learned CIT(A) erred in upholding the action of learned AO in making addition of Rs.1,04,70,000/- on account of long term capital gain. 4. Without prejudice to other grounds, whether the facts and circumstances of the case and in law, the AO grossly erred in not granting benefit of cost of acquisition of said property and also ignoring the fact that, the resultant gain or loss on sale of said property was disclosed in subsequent year. 5. The Appellant prays leave of the Hon'ble Tribunal to add, amend, alter any of the Grounds of Appeal.”
When this appeal is taken up for hearing, the learned Counsel for the assessee submitted that the learned CIT(A) passed an ex-parte order and prayed that one more opportunity may be given to the assessee to substantiate its case before the learned CIT(A).
On the other hand, the learned D.R. submitted that the learned CIT(A) has given sufficient opportunities inspite of that the assesse has not appeared before the learned CIT(A) and not filed 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) gave opportunities to the assessee, 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 more opportunity should be given to the assesse to substantiate his 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 after providing reasonable opportunity of being heard to the assessee. It is also directed that the assessee should not seek adjournment
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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 18/09/2024
Sd/- Sd/- K.M. ROY V. DURGA RAO JUDICIAL MEMBER ACCOUNTANT MEMBER
NAGPUR, DATED: 18/09/2024 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
