PANKAJKUMAR RAMESHRAO DESHMUKH,AMRAVATI vs. INCOME TAX OFFICER, WARD-2, AMRAVATI

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ITA 46/NAG/2023Status: DisposedITAT Nagpur14 August 2024AY 2012-13Bench: SHRI V. DURGA RAO (Judicial Member), SHRI K.M. ROY (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and remanded the matter back for fresh adjudication. The assessee was granted one more opportunity to substantiate their case, provided they avoid unjustified adjournments.

What were the facts?

The assessee's appeal before the CIT(A) resulted in an ex-parte order. The assessee requested another opportunity to present their case, while the revenue contended that sufficient opportunities were already provided.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without affording a reasonable opportunity of being heard to the assessee.

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

For Appellant: Shri Bhavesh Moryani
For Respondent: Shri Abhay Y. Marathe

Date of Hearing – 08/08/2024 Date of Order – 08/08/2024

O R D E R PER V. DURGA RAO, J.M.

The instant appeal has been filed by the assessee challenging the impugned order dated 19/12/2022, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (“the learned CIT(A)”), for the A.Y. 2012–13.

2.

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).

Pankajkumar Rameshrao Deshmukh ITA no.46/Nag./2023

3.

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).

4.

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 without there being a justified reason. Accordingly, all the grounds raised by the assessee in this appeal are allowed for statistical purposes.

5.

In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 08/08/2024.

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