APEAK INFOTECH PRIVATE LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX, NAGPUR
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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 27/05/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2011–12.
In its appeal, the assessee has raised following grounds:–
“The Hon. CIT(A) was not justified in dismissing the appeal without affording sufficient opportunity to the appellant. 2 The Ld. AO erred in reopening the assessment u/s.148. 3 The Ld. AO erred in making addition u/s.68 of Rs.44,87,000/-, without appreciating the facts and circumstances of the case.”
Apeak Infotech Pvt. Ltd. ITA no.243/Nag./2023
None appeared on behalf of the assessee appellant.
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 learned Departmental Representative, 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 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
Sd/- V. DURGA RAO JUDICIAL MEMBER NAGPUR, DATED: 21/08/2024
Apeak Infotech Pvt. Ltd. ITA no.243/Nag./2023
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
