HINDUSTAN CANDLE MANUFACTURING COMPANY PVT LTD,MUMBAI V. DCIT, CIRCLE 7(1)(2), , MUMBAI

ITA 3426/MUM/2024

AI Insights

The case involves Hindustan Candle Manufacturing Company Pvt. Ltd., the appellant, contesting an order from the Faceless Appeal Centre (NFAC), Delhi, which dismissed their appeal against an assessment order for the Assessment Year 2017-2018. The primary contention was the dismissal of their appeal without a hearing, which the appellant argued violated the principles of natural justice. The Tribunal found merit in the appellant's argument, leading to the setting aside of the CIT(A)'s order and remanding the case for a fresh hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 471076 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 13-08-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 03-07-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASSESSEE
• Keywords: Set aside; Opportunity of being heard
• Section: 144; 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL \"E\" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 3426/MUM/2024 (Assessment Year: 2017-18) Hindustan Candle Manufacturing Company Pvt. Ltd. Khatau Terrace, Dr. S.S.Rao Road, Lal Baug, Mumbai – 400012 Maharashtra. [PAN: AAACH1534R] …………. Appellant Deputy Commissioner of Income Tax Circle 7(1)(2), Mumbai Aayakar Bhavan, Maharshi Karve Road, Mumbai – 400020, Maharashtra. Vs …………. Respondent Appearance For the Appellant/Assessee For the Respondent/Department : : Shri Satish Mody Shri Biswanath Das Date Conclusion of hearing Pronouncement of order : : 13.08.2024 29.10.2024 O R D E R Per Rahul Chaudhary, Judicial Member: 1. The present appeal preferred by the Assessee is directed against the order, dated 05/06/2024, passed by the Faceless Appeal Centre (NFAC), Delhi, [hereinafter referred to as „the CIT(A)‟] under Section 250 of the Income Tax Act, 1961 [hereinafter referred to as „the Act‟] whereby the Ld. CIT(A) had dismissed the appeal against the Assessment Order, dated 17/12/2019, passed under Section 144 of the Act for the Assessment Year 2017-2018. 2. We have heard both the sides and perused the material on ITA No. 3426/MUM/2024 Assessment Year: 2017-2018 2 record. The primary grievance of the Appellant is that the CIT(A) has dismissed the appeal without granting the Appellant an opportunity of being heard. On perusal of the order impugned by way of present appeal, we find that the CIT(A) has in paragraph 1 to 8 reproduced the grounds raised by the Appellant, and thereafter, in paragraph 9 dismissed the appeal by stating as under: “9. The appeal filed by the Assessee is dismissed.” 3. In our view the approach adopted by CIT(A) cannot be countenanced being in complete violation of the principles of natural justice. Accordingly, the order, dated 05/06/2024, passed by the CIT(A) is set aside with the directions to decide the appeal afresh after granting the Appellant a reasonable opportunity of being heard. The Appellant is directed to be vigilant and track the proceedings over ITBA portal. It is clarified that in case the Appellant fails to enter appearance before the CIT(A) or fails to file relevant documents/details to support his claim, the CIT(A) would be at liberty to decide the appeal on merits on the basis of material on record. Thus Ground No.1 and 8 raised by the Appellant is allowed and therefore, all the other grounds raised are dismissed as being infructuous. In result, in terms of paragraph 3 above, the present appeal preferred by the Appellant is allowed. Order pronounced on 29.10.2024. Sd/- Sd/- (Prashant Maharishi) Accountant Member (Rahul Chaudhary) Judicial Member म ुंबई Mumbai; दिन ुंक Dated : 29.10.2024 Milan, LDC ITA No. 3426/MUM/2024 Assessment Year: 2017-2018 3 आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त/ The CIT 4. प्रध न आयकर आय क्त / Pr.CIT 5. दिभ गीय प्रदिदनदध, आयकर अपीलीय अदधकरण, म ुंबई / DR, ITAT, Mumbai 6. ग र्ड फ ईल / Guard file. आिेश न स र/ BY ORDER, सत्य दपि प्रदि //True Copy// उप/सह यक पुंजीक र /(Dy./Asstt. Registrar) आयकर अपीलीय अदधकरण, म ुंबई / ITAT, Mumbai "