HINDUSTAN CANDLE MANUFACTURING CO PVT LTD,MUMBAI V. ACIT(OSD) 7(1)(3), MUMBAI

ITA 236/MUM/2025

AI Insights

The case involves M/s. Hindustan Candle Manufacturing Co. Pvt. Ltd., the appellant, contesting an order from the National Faceless Appeal Center (NFAC)/Commissioner of Income Tax (Appeals) concerning the assessment year 2015-16. The appellant argued that they were not given an opportunity to represent their case, as their counsel had requested an adjournment which was not acknowledged. The Tribunal noted a similar issue had been decided in favor of the Assessee in a previous case (ITA No.5970/M/2024 & ors). The Departmental Representative refuted the Assessee's claims. The Tribunal, considering the circumstances, particularly the lack of a hearing opportunity, decided to remand the case for a fresh decision, emphasizing the need for the Assessee to cooperate in the proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 313111 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2015-2016
• Other Referred Cases: ITA No.5970/M/2024 & ors
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HEMANSHU JOSHI; LD.
• Assessee Lawyers: SATISH MODY; LD
• Keywords: Set aside; Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.236/M/2025 Assessment Year: 2015-16 M/s. Hindustan Candle Manufacturing Co. Pvt. Ltd., 72, Khatau Building, DR SS Road, Lalbaug, Mumbai, Maharashtra-400 012 PAN: AAACH1534R Vs. ACIT (OSD) 7(1)(3), Aayakar Bhavan, M.K. Road, Churchgate, Mumbai Maharashtra - 400020 (Appellant) (Respondent) Present for: Assessee by : Shri Satish Mody, Ld. A.R. Revenue by : Shri Hemanshu Joshi, Ld. Sr. D.R. Date of Hearing : 22.04.2025 Date of Pronouncement : 28.04.2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member: This appeal has been preferred by the Assessee against the order dated 02.12.2024, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2015-16. 2. In the instant case, it is observed from the impugned order that the Ld. Commissioner has not given any opportunity to the Assessee to represent its case, though the Assessee’s Ld. Counsel had requested for adjournment vide its letter dated 27.11.2024 ITA No.236/M/2025 M/s. Hindustan Candle Manufacturing Co. Pvt. Ltd. 2 sent online in the ITR portal in response to the notice dated 14.11.2024 u/s 250 of the Act for the hearing on dated 29.11.2024. The Ld. A.R. further submitted that the Hon’ble Tribunal has allowed the appeal of the Assessee in ITA No.5970/M/2024 & ors vide order dated 04.02.2025, wherein the identical issue has been decided by the Hon’ble Tribunal. 3. On the contrary, the Ld. D.R. refuted the claim of the Assessee. 4. We have heard the parties and perused the notice referred to above and the email sent by the Assessee to the Ld. Commissioner requesting for adjournment. The impugned order is passed in the absence of the Assessee for the reason that the Assessee failed to file the relevant documents due to miscommunication and hence, the Ld. Commissioner was constrained to pass the order ex-parte. However, considering the peculiar facts and circumstances in totality specific to the effect that the impugned order is an ex-parte, we are inclined to set aside the impugned order and consequently remanding the case to the file of the Ld. Commissioner for decision afresh, suffice to say by affording reasonable opportunity of being heard to the Assessee. Thus, the case is remanded to the file of the Ld. Commissioner accordingly, for decision afresh. 5. We also direct the Assessee to cooperate with the appellate proceedings and to file the relevant submissions/documents which would be essentially required by the Ld. Commissioner for proper adjudication of the case. We clarify that in case of further default, the Assessee shall not be entitled for any leniency. Hence, the case is remanded accordingly. ITA No.236/M/2025 M/s. Hindustan Candle Manufacturing Co. Pvt. Ltd. 3 6. In the result, the appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open court on 28.04.2025. Sd/- Sd/- (PRABHASH SHANKAR) (NARENDER KUMAR CHOUDHRY) ACCOUNTANTMEMBER JUDICIAL MEMBER * Kishore, Sr. PS Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench //True Copy// By Order Dy/Asstt. Registrar, ITAT, Mumbai. "