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Order Per Bench: The above captioned five appeals i.e., to 523 /Chd/2023 have been filed by the Assessee against the separate orders of the Ld. CIT(A)-5, Ludhiana, each dated 19.07.2023, for different Assessment Years.
Since, grounds of appeal and facts in all these five appeals i.e. to 523/Chd/2023 are the same and these appeals were heard
519 to 523/Chd/2023 M/s Vijay Trading co. 2 together, therefore, all these appeals are being disposed of by this common and consolidate order for the sake of convenience and brevity.
3. The common grounds raised by the Assessee in all these appeals, which are reproduced as under:
“1. That order passed u/s 250(6) of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Appeals)-5, Ludhiana is against law and facts on the file in as such as he was not justified to decide the appeal ex-parte.
2. That the Learned CIT(A) was not justified in not deciding the appeal on merits.
That the order passed by the Learned Assessing Officer is non-est and bad in law in as much as the proceedings have not been conducted in the manner prescribed by the departmental instructions from time to time which are mandatory for compliance by the Learned Authorities particularly with respect to mentioning of Document Identification Number (DIN).
That assessment framed by the Learned Assessing Officer is without jurisdiction and thus, null and void.”
4. During the proceedings before us, at the very outset, the Counsel of the Assessee brought it to notice of the Bench that the assessment order in all these five cases have been passed ex-parte and the appellate order have also been passed ex-parte. The Counsel of the assessee also contended that while passing the appellate order, the Ld. CIT(A) has not given his findings on merit, therefore, the Counsel of the assessee requested to the Bench that these cases may be remanded back to the file of the Ld. CIT(A) for fresh adjudication on merit.
The Ld. DR argued that ex-parte order of both authorities below, the A.O. and the Ld. CIT(A) shows that the assessee has not been co-
519 to 523/Chd/2023 M/s Vijay Trading co. 3 operating with the Department, however, keeping in view the natural justice, these appeals may be remanded back to the file of Ld. CIT(A). Accordingly, all these appeals i.e. to 523/Chd/2023 are being remanded back to the file of Ld. CIT(A), to be decided afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered accordingly.
In the result, all these five appeals filed by the Assessee are allowed for statistical purposes. Order pronounced on 03.06.2024.