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Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI V. DURGA RAO
The present appeal has been filed by the assessee challenging the impugned order dated 02/05/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2013–14.
2. In its appeal, the assessee has raised following grounds:–
“1. That keeping in view facts of the case, the Hon'ble C.I.T. (Appeals) erred in confirming the addition of Rs.3,37,000/- made by AO by treating subsidy received in earlier year as income. The amount of subsidy is not received during the previous year relating to AY 2013-14. The addition is improper, unjust & deserves to be deleted.
Shivaratan Ramanandji soni ITA no.219/Nag./2023
The observation of CIT (Appeals) in Para 5.1 that that notice dated 30/12/2022, 02/11/2022, 10/03/2023 and 16/03/2023 are served on email atalrb@yahoo.com is not correct.
3. That any other ground(s) that may be raised at the time of hearing.”
During the course of hearing, the Registry has pointed out that there is a delay of four days in filing the present appeal by the assessee. Since the delay is minor, hence condoned.
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).
I have heard both the parties, perused the materials available on record and gone through orders of the authorities below. I find that though the learned CIT(A) gave opportunities to the assessee, ultimately, the order passed by him is an ex-parte order. Therefore, I am 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 Page | 2
Shivaratan Ramanandji soni ITA no.219/Nag./2023 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 21/08/2024