M/s Nnandlal D Mehadia , Nagpur V. Assistant Commissiner of Income Tax Circle -2, Nagpur

ITA 105/NAG/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 9512 (ITAT-NAGPUR)
• Duration Of Justice: 3 year(s) 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 24-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ नागपुर में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, NAGPUR (Through Virtual Court) श्री एस.एस. विश्वनेत्र रवि, न्याविक सदस्य के समक्ष । BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आिकर अपील सं. / ITA No.105/NAG/2019 वनर्ाारण िर्ा / Assessment Year : 2008-09 M/s. Nandlal D. Mehadia, C/o. D.S. Jogani, Advocate, 640/A, Navnidhi, Tekdi Road, Sadar, Nagpur – 440001 PAN : AAFFN6496A .......अपीलार्थी / Appellant बनाम / V/s. The Asstt. Commissioner of Income Tax, Circle – 2, Nagpur ......प्रत्यर्थी / Respondent Assessee by : N O N E Revenue by : Shri G.J. Ninawe सुनवाई की तारीख / Date of Hearing : 29-09-2022 घोषणा की तारीख / Date of Pronouncement : 30-09-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 28-02-2019 passed by the Commissioner of Income Tax (Appeals)-2, Nagpur [‘CIT(A)’] for assessment year 2008-09. 2. At the time of hearing there was no appearance from the assessee nor through her representative and I observe that the order passed by the CIT(A) is an ex-parte order and liabilities of the assessee were not 2 ITA No.105/NAG/2019, A.Y. 2008-09 adjudicated upon. The ld. CIT(A) dismissed the appeal of the assessee on the ground of non-prosecution. I proceed with the case after hearing the submissions of ld. DR wherein it is evident that neither the assessee nor its authorized representative attended and filed the details evidences in support of appeal on merits. Therefore, the ld. DR vehemently opposed the prayer of providing any further opportunity to the assessee for representing its case on merits before the First Appellate Authority. 3. I have perused the case records and heard the ld. DR. I find that the ld. CIT(A) dismissed the appeal of the assessee on the ground of non prosecution. It is, therefore, clear that rights and liabilities of the parties were not adjudicated upon on merits and I am of the considered view that one final opportunity needs to be given to the assessee to represent its case on merits so that justice can be delivered. 4. In view of the matter, I set aside the order of ld. CIT(A) and restore the matter back to his file for fresh adjudication after providing sufficient opportunity of hearing to the assessee. The assessee is liberty to file evidences, if any, in support of its claims. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 30 th September, 2022. Sd/- (S.S. Viswanethra Ravi) JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 30 th September, 2022. रदव 3 ITA No.105/NAG/2019, A.Y. 2008-09 आदेश की प्रविवलवप अग्रेवर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A)-2, Nagpur 4. The Pr. CIT-2, Nagpur 5. धिभागीय प्रधिधनधि, आयकर अपीलीय अधिकरण, “एक सदस्य मामला” बेंच, नागपुर / DR, ITAT, “SMC” Bench, Nagpur. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune