GANPATI CONSTECH PRIVATE LIMITED,SUPAUL V. CIT (APPEAL), BHAGALPUR

ITA 218/PAT/2024

AI Insights

The case involves Ganpati Constech Pvt. Ltd., the appellant, contesting an ex parte order from the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, for the Assessment Year 2014-15. The appellant's director, Late Ganpat Yadav, was severely ill and passed away during the appellate proceedings, leading to the absence of representation. The tribunal recognized the need for a fair hearing and remanded the case back to the CIT(A) for a fresh decision, emphasizing the importance of allowing the assessee to present its case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 471233 (ITAT-PATNA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL HEARING AT KOLKATA Before SRI SANJAY GARG, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 218/PAT/2024 Assessment Year: 2014-15 Ganpati Constech Pvt. Ltd. ………….. Appellant Tengraha Sapaul, Bihar-852131. (PAN: AACCG3113F) Vs. DC/ACIT, Circle-3, Purnea .............. Respondent Appearances: Appellant represented by: Shri Prashant Kumar, Advocate Respondent represented by: Shri Ashwani Kr. Singal, JCIT Date of concluding the hearing : 21.01.2025 Date of pronouncing the order : 21.01.2025 ORDER Per Sanjay Garg, Judicial Member: The captioned appeal has been preferred by the assessee against the order dated 08.01.2024 of the Ld. Commissioner of Income Tax (Appeal), National Faceless Appeal Centre, Delhi [hereinafter referred to as Ld. ‘CIT(A)’] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Year (AY) 2014-15. 2. The assessee in this appeal has taken up the following grounds of appeal: I.T.A. No.: 218/PAT/2024 Ganpati Constech Pvt. Ltd., AY : 2014-15 Page 2 of 3 3. At the outset, the Ld. Counsel for the assessee has invited our attention to the impugned assessment order as well as the impugned order of the Ld. CIT(A) to show that both the orders of the lower authorities are ex parte of the assessee. The Ld. Counsel has submitted that during the assessment proceedings, director of the assessee company namely, Late Ganpat Yadav was suffering from severe illness and he ultimately died during the appellate proceedings before the Ld. CIT(A). Therefore, the case remained unrepresented before the lower authorities. The Ld. Counsel has submitted that the assessee has a fair case on merit and that the assessee be given an opportunity to present its case before the Ld. CIT(A). 4. The Ld. DR has, however, relied on the orders of the lower authorities. I.T.A. No.: 218/PAT/2024 Ganpati Constech Pvt. Ltd., AY : 2014-15 Page 3 of 3 5. Considering the rival submissions, we are of the view that in this case, the interests of justice will be well served if the assessee is given an opportunity to represent its case before the Ld. CIT(A). However, it is also made clear if the Ld. CIT(A) so require, may call upon remand report from the Assessing Officer in respect of any explanation/documents furnished by the assessee. The impugned order of the Ld. CIT(A) is accordingly set aside. The matter is restored to the file of the Ld. CIT(A) for decision afresh. Needless to say, the Ld. CIT(A) will give proper opportunity to the assessee to present its case and thereafter to decide the matter in accordance with law. 6. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court. Sd/- Sd/- [Sanjay Awasthi] [Sanjay Garg] Accountant Member Judicial Member Dated: 21.01.2025 J.Dey (Sr. P.S.) Copy of the order forwarded to: 1. Appellant : Ganpati Constech Pvt. Ltd. 2. Respondent : ACIT, Circle-3, Purnea 3. CIT(A), NFAC, Delhi 4. CIT 5. CIT(DR), Patna Bench, Patna. 6. Guard File. //True copy // By order Assistant Registrar ITAT, Patna Benches Patna "