DEEPESH AGRAWAL,SAKTI V. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BILASPUR

ITA 252/RPR/2025

AI Insights

The case involves appeals by Deepesh Agrawal against the orders of the CIT(Appeals)/NFAC for the assessment years 2015-16, 2016-17, and 2017-18. The appeals were consolidated due to the similarity in facts and issues across the years. The primary contention was the lack of a substantive hearing on the merits of the case, as the assessee had repeatedly requested adjournments. The Tribunal noted that the assessee had not made any submissions on the merits of the case before the CIT(Appeals)/NFAC, only seeking adjournments. Consequently, the Tribunal decided to remand the cases back to the CIT(Appeals)/NFAC for a thorough re-examination on merits, ensuring compliance with the principles of natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 398158 (ITAT-RAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL
• Assessee Lawyers: NAMRATA KAYARWAR
• Keywords: Principle of natural justice

Judgement Text

"आयकर अपीलȣय अͬधकरण Ûयायपीठ “एक-सदèय” मामला रायपुर मɅ IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR Įी पाथ[ सारथी चौधरȣ, ÛयाǓयक सदèय क े सम¢ BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.251, 252 & 253/RPR/2025 Ǔनधा[रण वष[ /Assessment Years : 2015-16, 2016-17 & 2017-18 Deepesh Agrawal 1, Station Road, Sakti, Janjgir Champa-495 689 (C.G.) PAN: BAAPA3744G .......अपीलाथȸ / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax Central Circle, Bilaspur (C.G.) ……Ĥ×यथȸ / Respondent Assessee by : Ms. Namrata Kayarwar, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई कȧ तारȣख / Date of Hearing : 03.06.2025 घोषणा कȧ तारȣख / Date of Pronouncement : 05.06.2025 2 Deepesh Agrawal Vs. ACIT, Central Circle, Bilaspur ITA Nos.251, 252 & 253/RPR/2025 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM The captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals)/NFAC, Raipur-3 dated 21.02.2025 for the assessment years 2015-16, 2016-17 & 2017-18 as per the grounds of appeal on record. 2. At the time of hearing, parties herein submitted that the facts and circumstances in all the matters are absolutely and substantially identical and issues are similar, therefore, after hearing the submissions of the parties all these three appeals are heard together and disposed off vide this consolidated order. 3. That even without going into the merits of the matters, taking ITA No.251/RPR/2025 for A.Y.2015-16 as lead matter, it is noted that the Ld. CIT(Appeals)/NFAC at Pages 3 and 4 of its order had observed and held as follows: “The appeal was fixed for hearing on 03.11.2022, 05.12.2023, 13.12.2024 & 03.01.2025. The assessee furnished its reply on 24.11.2022 through ITBA portal. The reply of the assessee carefully perused and placed on record. In response to notice dt.09.12.2024 and hearing dt.13.12.2024, the assessee submitted on 10.12.2024 through ITBA portal as under:- I am writing to request an adjournment of the hearing scheduled for 13.12.2024 in the above-referenced matter. Due to prior professional commitments that require my immediate attention, I will be unable to attend the hearing on the scheduled date. Furthermore, my legal counsel is also 3 Deepesh Agrawal Vs. ACIT, Central Circle, Bilaspur ITA Nos.251, 252 & 253/RPR/2025 unavailable on the said date due to unavoidable personal or professional reasons, and their presence is crucial for my effective representation. In light of these circumstances, I kindly request that the hearing be adjourned for at least 30 days to ensure proper preparation and fair representation of the matter. I sincerely apologize for any inconvenience caused and assure you of my commitment to cooperate fully with the proceedings. Again, in response to notice dt.16.12.2024 and hearing dt.03.01.2025, the assessee submitted on 06.01.2025 through ITBA portal as under: -This is continuation of my earlier communication dt.10.12.2024, wherein my request for adjournment was kindly approved. I am now compelled to seek a further adjournment of the hearing fixed for 03.01.2025 at 12:00 PM due to unforeseen professional commitments and the unavailability of my legal counsel, whose presence is crucial for my effective representation. I sincerely regret the inconvenience caused and respectfully request your kind consideration in granting an adjournment. I assure you of my utmost cooperation and readiness to comply with the proceedings at the earliest opportunity, Due to huge pendency of old appeals & Hon'ble Board's guidelines for prompt disposal of appeals pertains to various category, further adjournment cannot be granted. Therefore, reply dt.24.11.2022 is considered for final reply of the assessee.” 4. What transpires from the aforesaid para of the Ld. CIT(Appeals)/NFAC’s order is that there has been no submission made by the assessee in respect of the grounds of appeal assailed before the first appellate authority and only two submissions that have been made is with regard to praying for adjournments in the matter. However, before this bench the Ld. Counsel submitted that they have made submissions before the Ld. CIT(Appeals)/NFAC and also have submitted paper book regarding issues in contention. 4 Deepesh Agrawal Vs. ACIT, Central Circle, Bilaspur ITA Nos.251, 252 & 253/RPR/2025 5. In these set of facts, the Ld. Sr. DR submitted that it would be appropriate if the matter is remanded back to the file of the Ld. CIT(Appeals)/NFAC for denovo adjudication on merits whereby the assessee shall also get an opportunity once again to furnish requisite submissions and represent his case on merits. 6. Having heard the submissions of the parties herein, I am of the considered view that it is crystal clear from the facts on record from the order of the Ld. CIT(Appeals)/NFAC that there has not been any submissions on merits before said authority by the assessee. That only two submissions were made by the assessee seeking adjournments and nothing else. However, the Ld. Counsel for the assessee made a statement at bar that they had made submissions before the Ld. CIT(Appeals)/NFAC. Considering the entire facts of the case, submissions made by the Ld. Counsel for the assessee as well as considering the submissions of the Ld. Sr. DR in the interest of natural justice, the order of the Ld. CIT(Appeals)/NFAC is set-aside and the matter is remanded back to its file for denovo adjudication as per law while complying with the principles of natural justice. The assessee is also directed to comply with all the hearing notices issued from the office of the Ld. CIT(Appeals)/NFAC and represent his case on merits. 5 Deepesh Agrawal Vs. ACIT, Central Circle, Bilaspur ITA Nos.251, 252 & 253/RPR/2025 7. As per the above terms grounds of appeal of the assesse are allowed for statistical purposes. 8. In the result, appeal of the assessee in ITA No.251/RPR/2025 for A.Y.2015-16 is allowed for statistical purposes. ITA Nos.252 & 253/RPR/2025 A.Y.2016-17 & 2017-18 9. In so far the appeals filed by the assessee in ITA Nos. 252 & 253/RPR/2025 are concerned, in both these appeals Pages 3 & 4 of the Ld. CIT(Appeals)/NFAC same facts emanates as were there in ITA No.251/RPR/2025 for A.Y.2015-16 which are therefore only referred to and not being extracted for the sake of brevity. 10. Both the parties herein at the time of hearing had conceded that the facts and issues involved in the captioned appeals are similar and identical, therefore, my observations recorded in ITA No.251/RPR/2025 for A.Y.2015-16 shall “mutatis-mutandis” apply in ITA Nos. 252 & 253/RPR/2025 for A.Y.2016-17 & 2017-18. In these cases also, I set- aside the order of the Ld. CIT(Appeals)/NFAC and remand the matters back to its file on similar terms. 11. As per the above terms grounds of appeal of the assesse are allowed for statistical purposes. 6 Deepesh Agrawal Vs. ACIT, Central Circle, Bilaspur ITA Nos.251, 252 & 253/RPR/2025 12. In the result, appeals of the assessee in ITA No.252 & 253/RPR/2025 for A.Y.2016-17 & 2017-18 are allowed for statistical purposes. 13. In the combined result, all the appeals of the assessee are allowed for statistical purposes. Order pronounced in open court on 05th day of June, 2025. Sd/- (PARTHA SARATHI CHAUDHURY) ÛयाǓयक सदèय/JUDICIAL MEMBER रायपुर / Raipur; Ǒदनांक / Dated : 05th June, 2025. SB, Sr. PS आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The Pr. CIT-1, Raipur (C.G.) 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, “एक-सदèय” बɅच, रायपुर / DR, ITAT, “SMC” Bench, Raipur. 5. गाड[ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलȣय अͬधकरण, रायपुर / ITAT, Raipur "