SHRI RAJESH KRISHNAGOPAL LAKHOTIA, Nagpur V. I.T.O. WARD -4(2), Nagpur

ITA 118/NAG/2017

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8543 (ITAT-NAGPUR)
• Duration Of Justice: 4 year(s) 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 23-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VITTHAL BHOSALE
• Keywords: Set aside

Judgement Text

आयकर अपीऱीय अधिकरण न्यायपीठ नागप ू र म ें । IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.118/NAG/2017 ननिाारण वषा / Assessment Year : 2012-13 Rajesh Krishnagopal Lakhotia, C/o M/s. Ashirwad Enterprises, Near S.T. Bus Depot, Ghat Road, Nagpur – 440018 PAN : AAIPL1467E .......अऩीऱाथी / Appellant बनाम / V/s. Income Tax Officer, Ward – 4(2), Nagpur ......प्रत्यथी / Respondent Assessee by : N O N E Revenue by : Shri Vitthal Bhosale स ु नवाई की तारीख / Date of Hearing : 12-11-2021 घोषणा की तारीख / Date of Pronouncement : 15-11-2021 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 23-01-2017 passed by the Commissioner of Income Tax (Appeals)-4, Nagpur [‘CIT(A)’] for assessment year 2012-13. 2 ITA No. 118/NAG/2017, A.Y. 2012-13 2. At the time of hearing there was no appearance from the assessee nor through his representative and we observe that the order passed by the CIT(A) is an ex-parte order and liabilities of the assessee were not adjudicated upon. The ld. CIT(A) dismissed the appeal of the assessee on the ground of non-prosecution. We 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 his case on merits before the First Appellate Authority. 3. We have perused the case records and heard the ld. DR. We 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 we are of the considered view that one final opportunity needs to be given to the assessee to represent his case on merits so that justice can be delivered. 4. In view of the matter, we 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. At the same time, we direct the assessee to present himself before the ld. CIT(A) with relevant documentary evidences to represent his case on merits. Any service of notice is dispensable. 3 ITA No. 118/NAG/2017, A.Y. 2012-13 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 15 th November, 2021. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER ऩ ु णे / Pune; ददनाांक / Dated : 15 th November, 2021. RK आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT(A)-4, Nagpur 4. The Pr. CIT-3, Nagpur 5. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, नागऩ ू र, / DR, ITAT, Nagpur. 6. गार्ड फ़ाइऱ / Guard File. //सत्यावऩत प्रतत// True Copy// आदेशान ु सार / BY ORDER, तनजी सधिव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩ ु णे / ITAT, Pune