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Income Tax Appellate Tribunal, CHANDIGARH BENCH, ‘B’, CHANDIGARH
Before: SHRI A.D. JAIN & DR KRINWANT SAHAY
आदेश/Order Per Dr. Krinwant Sahay, A.M.:
The appeals in the captioned cases have been filed by the Assessee against the separate orders, each dated 12.07.2023, of the ld. CIT(A)-5, Ludhiana, for different assessment years.
Since the issues involved are identical in both the appeals and the appeals were heard together, therefore, these are being disposed of by this common order for the sake of convenience and brevity.
524 & 525--Chd-2023 – M/s R.K. Empire Limited, Muktsar 2
3. The common grounds raised
by the Assessee it its appeals 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 much 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).
4. That assessment framed by the Learned Assessing Officer is without jurisdiction and thus, null and void.
At the very outset, the ld. Counsel for the Assessee filed a letter dated 29.5.2024 before the Bench stating that both the appeals have been decided ex-parte by the ld. Commissioner of Income Tax (A)-5, Ludhiana. He further contended that the ld. Commissioner of Income Tax(A)-5, Ludhiana has not decided the appeals on merits and finally
524 & 525--Chd-2023 – M/s R.K. Empire Limited, Muktsar 3 he prayed that both the appeals could kindly be restored back to the file of the ld. CIT(A) for fresh adjudication on merits. 5. The ld. DR relied on the orders of the ld. CIT(A).
We have considered the facts brought on record by the ld. Counsel of the Assessee and we find that both the appeals in & 525/Chd/2023 have not been decided on merits by the ld. CIT(A)- 5, Ludhiana. Accordingly, keeping in view the principles of natural justice, both these appeals are restored back to the files of the ld. CIT(A), Ludhiana for adjudication afresh. Accordingly, the appeals i.e. ITA Nos .524 & 525/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, for statistical purposes, both the appeals of the Assessee stand allowed. Order pronounced on 03.06.2024