R.M CHEMICALS P LTD ,INDORE vs. THE DCIT/ACIT3(1), BHOPAL

Feeling aggrieved by appeal-order dated 08.07.2022passed by learned Commissioner of Income-Tax, National Faceless Appeal Centre,Delhi [“Ld. CIT(A)”], which in turn arises out of assessment-order dated 10.03.2021 passed by learned National E-Assessment Centre, Delhi [“Ld. AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2018- 19, the assessee has filed this appeal.

Heard the learned Representatives of both sides and case-records perused.

Then, Ld. AR also drew our attention to the order of first-appeal and very humbly submitted that the assessee could not attend the hearings fixed by CIT(A) since its director Shri Mahendra Kumar Jain was diagnosed with cancer and later on succumbed to it. Ld. AR has placed on record the medical reports. Ld. AR submitted that due to the critical nature of disease, there was a complete blackout in the life and family of director leading to disruption of all matters relating to the assessee-company since it is a family run company and Shri Mahendra Kumar Jain was the main functionary. Ld. AR submitted that the present case involves meritorious grounds to be contested by assessee; therefore the assessee-company should be given a fair chance to represent its case before Ld. CIT(A). Ld. AR prayed that the matter may be remanded to the file of CIT(A) for a proper adjudication on merit after giving due opportunity of hearing to the assessee; this would enable the CIT(A) to take an apt decision in accordance with law without any harm to revenue.

Ld. DR showed a sympathetic view and fairly agreed to the prayer of ARfor remanding case to CIT(A) but, however, requested us to direct the assessee to represent its case before Ld. CIT(A) adequately and do not seek unnecessary adjournments.

In view of fair consent of Ld. DR to the prayer of Ld. AR and alsohaving regard to the principle of natural justice and fair play, we deem it fit and appropriate to remand this matter back to the file of CIT(A) for a proper adjudication after giving opportunity of hearing to the assessee,

Resultantly, this appeal of assessee is allowed for statistical purpose.