GANESH GINNING AND PRESSING FACTORY (HO) BRANCH RADHESHYAM PRATISHTHAN,HARDA (MADHYA PRADESH) V. INCOME TAX OFFICER WARD 1HARDA, HARDA (MADHYA PRADESH)

ITA 311/IND/2023

AI Insights

The case involves M/s Ganesh Ginning and Pressing Factory, which appealed against the order of the Commissioner of Income-Tax (Appeals) dated 23.06.2023. This appeal arose from an assessment order dated 30.12.2016 by the ITO-1, Harda, under section 143(3) of the Income-tax Act, 1961, for the Assessment Year 2014-15. The primary contention was the ex-parte nature of the CIT(A)'s decision, attributed to the assessee's inability to attend hearings due to the COVID-19 pandemic and subsequent short notice of hearings. Both the assessee's representatives and the revenue's representative agreed that the matter should be remanded for a fair hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 27215 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 19-09-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 14-08-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: ASHISH PORWAL
• Assessee Lawyers: S HITESH CHIMNANI; YASH KUKREJA; ARS
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

" Page 1 of 3 आयकर अपीलीय अिधकरण, इंदौर Ɋायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.311/Ind/2023 Assessment Year: 2014-15 M/s Ganesh Ginning and Pressing Factory (HO), Branch Radheshyam Pratishthan, Soubhagya Laxmi Parisar, Chhipaner Road, Harda बनाम/ Vs. ITO, Ward-1, Harda (Assessee/Appellant) (Revenue/Respondent) PAN: AADFG5596Q Assessee by S/Shri Hitesh Chimnani & Yash Kukreja, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 09.09.2024 Date of Pronouncement 07.10.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 23.06.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 30.12.2016 passed by learned ITO-1, Harda [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment- Year [“AY”] 2014-15, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). Ganesh Ginning and Pressing Factory ITA No. 311/Ind/2023 - AY 2014-15 Page 2 of 3 2. Ld. AR for assessee submitted that the CIT(A), while conducting first- appeal, has served three notices of hearings out of which first notice was served on 26.12.2020 during Covid pandemic period and subsequent two notices were served on 24.05.2023 & 12.06.2023 after a gap of about two and half years. Further, the subsequent notices were issued within a short span of certain days on the email id. Therefore, the assessee could not attend hearings fixed by CIT(A) which has led to the passing of ex-parte order. Ld. AR further submitted that the assessee is ready and willing to make representation before CIT(A) if an opportunity is given and prays that the present matter should be remanded to the file of CIT(A) for a proper adjudication of the grounds/issues raised by assessee in first-appeal. Ld. DR for revenue agreed with the prayer of Ld. AR but made a request to direct the assessee to represent his case before CIT(A) and do not seek unnecessary adjournments. 3. Considering above submissions and also having regard to the principle of natural justice and fair play, we deem it fit to remand this matter back to the file of CIT(A) for adjudication afresh. The CIT(A) shall give necessary opportunity of hearing to assessee and pass an appropriate order uninfluenced by his earlier order. The assessee is also directed to ensure participation in the hearings as may be fixed by CIT(A) and do not seek unnecessary adjournments failing which the CIT(A) shall be at liberty to pass appropriate order in accordance with law. Ordered accordingly. Ganesh Ginning and Pressing Factory ITA No. 311/Ind/2023 - AY 2014-15 Page 3 of 3 4. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in open court on 07.10.2024 Sd/- Sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक /Dated : 07.10.2024 Dev/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYAssistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore "