AMOGH GAJANAN SAWANT,YAVATMAL V. DCIT/ACIT CIRCLE-3, NAGPUR

ITA 512/NAG/2024

AI Insights

The case involves appeals by Amogh Gajanan Sawant against the orders of the Commissioner of Income Tax (Appeals) for the assessment years 2017-18 and 2018-19. The appeals were filed due to the CIT(A)'s decision being made ex-parte, as the assessee did not appear or furnish relevant details despite being given opportunities. The Tribunal considered the principles of natural justice and decided to set aside the CIT(A)'s orders, remitting the case back for a fresh decision, allowing the assessee another opportunity to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474310 (ITAT-NAGPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHAY Y. MARATHE
• Assessee Lawyers: NARESH JAKHOTIA
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.509/Nag./2024 (Assessment Year : 2017–18) ITA no.512/Nag./2024 (Assessment Year : 2018–19) Amogh Gajanan Sawant 4, Adit Enterprises, Matrushakti Apartment Vinayak Computer Accounting Services Civil Lines, Behind Ranade Hospital Yavatmal Tower, S.O. Yavatmal 445 001 PAN – AJSPS2953H ……………. Appellant v/s Dy. Commissioner of Income Tax Circle–3, Nagpur ……………. Respondent Assessee by : Shri Naresh Jakhotia Revenue by : Shri Abhay Y. Marathe Date of Hearing – 21/01/2025 Date of Order – 23/01/2025 O R D E R PER V. DURGA RAO, J.M. These appeals by the assessee are against the impugned orders of even date 23/07/2024, passed by the learned Commissioner of Income Tax (Appeals)–, National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2017–18 and 2018–19. 2. When this appeal is taken up for hearing, the learned A.R. appearing for the assessee submitted that the learned CIT(A) passed an ex-parte order for the reason beyond the control of the assessee and prayed that one opportunity may be granted by restoring the matter to the file of the learned 2 Amogh Gajanan Sawant ITA no.509 and 512/Nag./2024 CIT(A) to enable the assessee to substantiate its case before the learned CIT(A). 2. On the other hand, the learned D.R. submitted that despite the learned CIT(A) provided sufficient opportunities to the assesse, however, the assessee did not appear before the learned CIT(A) and not furnished relevant details. He strongly supported the orders passed by the learned CIT(A). 3. 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) granted opportunities to the assessee to substantiate its case, 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 opportunity should be given to the assesse to substantiate the 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 on merit and in accordance with law 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. 4. In the result, appeals for A.Y. 2017–18 and 2018–19 filed by the assessee are allowed for statistical purposes. Order pronounced in the open Court on 23/01/2025 Sd/- K.M. ROY ACCOUNTANT MEMBER Sd/- V. DURGA RAO JUDICIAL MEMBER NAGPUR, DATED: 23/01/2025 3 Amogh Gajanan Sawant ITA no.509 and 512/Nag./2024 Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file. True Copy By Order Pradeep J. Chowdhury Sr. Private Secretary Sr. Private Secretary ITAT, Nagpur "