TRIVENI WIRES PRIVATE LIMITED,NAGPUR vs. ADDITIONAL OR JOINT OR ASSISTANT COMMISIONER OR INCOME TAX OFFICER, NFAC

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ITA 379/NAG/2023Status: HeardITAT Nagpur11 July 2024AY 2015-16Bench: SHRI V. DURGA RAO (Judicial 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 de novo adjudication. The assessee was granted one opportunity to substantiate their case, with a directive to 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 argued 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 proper opportunity to the assessee to present their case.

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 Respondent: Shri Rajeev Benjwal

Date of Hearing – 11/07/2024 Date of Order – 11/07/2024

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

The present appeal has been filed by the assessee challenging the impugned order dated 27/09/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2015–16.

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).

Triveni Wire Pvt. Ltd. ITA no.379/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, the assessee deserves one opportunity 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 denovo 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 and also adhere to the notices which are to be issued by the learned CIT(A) promptly. Consequently, all the grounds raised by the assessee 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 11/07/2024

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