ANAND AND MANDAL ASSOCIATES,NAGPUR V. ITO WARD 2(1), NAGPUR, NAGPUR

ITA 452/NAG/2024

AI Insights

The case involves Anand Mandal Associates appealing against an ex-parte order from the Commissioner of Income Tax (Appeals), which was passed without considering the merits of the case due to the absence of certain documents and evidence from the assessee. The Tribunal acknowledged the assessee's request for another opportunity to present their case and decided to remit the matter back to the CIT(A) for a thorough examination and a decision based on the merits, after providing a fair hearing to the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474318 (ITAT-NAGPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHAY Y. MARATHE
• Assessee Lawyers: ABHISHEK KUMAR
• 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.452/Nag./2024 (Assessment Year : 2017-18) Anand Mandal Associates Plot no.314, Anand House Opp. Nari Telephone Exchange Ring Road, Kamgar Nagar Nagpur 440 026 PAN – AASFA8967E ……………. Appellant v/s Income Tax Officer Ward–2(1), Nagpur ……………. Respondent Assessee by : Shri Abhishek Kumar Revenue by : Shri Abhay Y. Marathe Date of Hearing – 29/01/2025 Date of Order – 30/01/2025 O R D E R PER V. DURGA RAO, J.M. The aforesaid appeal by the assessee is emanating from the impugned order dated 03/07/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2017-18. 2. During the course of hearing, when the case was called for hearing, the learned Authorised Representative for the assessee submitted before us that the assessee could not file certain documents and/or evidences connected to the issues raised during the course of first appellate proceedings which resulted in passing ex-parte order by the learned CIT(A) without going onto the merits of the case. The learned A.R. thus prayed that one opportunity be granted to the assessee by remitting back the appeal to the file of the learned CIT(A) to enable the assessee to substantiate its case and argue the matter. 2 Anand Mandal Associates ITA no.452/Nag./2024 3. On the other hand, the learned D.R. submitted that despite the learned CIT(A) provided sufficient opportunities to the assessee, 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). 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) 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 assessee 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. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 30/01/2025 Sd/- K.M. ROY ACCOUNTANT MEMBER Sd/- V. DURGA RAO JUDICIAL MEMBER NAGPUR, DATED: 30/01/2025 3 Anand Mandal Associates ITA no.452/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 "