M/s. Tridhara Sugar Industries Ltd, Parbhani V. Pr. Commissioner of Income-tax -1, Aurangabad

ITA 1212/PUN/2019

AI Insights

The case involves M/s. Tridhara Sugar Industries Ltd., the appellant, contesting an order under section 263 of the Income-tax Act, 1961, issued by the Commissioner of Income-tax, Aurangabad, for the assessment year 2014-15. The primary issue was the non-disclosure of receipts amounting to Rs. 50,068 in the return of income for the said assessment year. The Commissioner had passed an ex parte order due to the assessee's failure to respond to multiple opportunities for hearing. The Tribunal, considering the circumstances and the submissions made, decided to remand the case back to the Commissioner for a fresh assessment, allowing the assessee another opportunity to present their case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124414 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 16-01-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 12-08-2019
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Revision of order; Opportunity of being heard; Set aside
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 1212/PUN/2019 : A.Y. 2014-15 M/s. Tridhara Sugar Industries Ltd. Gat No. 62, Amdapur, Singnapur, Parbhani – 431402 PAN: AADCT 5088 R Appellant Vs. Pr. Commissioner of Income-tax, Aurangabad Respondent Appellant by : Shri Pratik Sandhbhor Respondent by ; Shri M.G. Jasnani Date of Hearing : 17-01-2023 Date of Pronouncement : 17-01-2023 ORDER PER BENCH This appeal preferred by the assessee emanates from order of ld. CIT u/s 263 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) dated 18-03- 2019 for assessment year 2014-15 as per the grounds of appeal on record. 2. At the outset, it is observed that the appeal is time-barred by 37 days. In this regard, the submissions were made by the ld. A.R that such delay occurred due to circumstances beyond the control of the assessee and was neither deliberate nor intentional on the part of the assessee. The ld. D.R raised no objection regarding condonation of delay. Having heard the parties, the delay of 37 days is condoned and the matter is heard. 3. This appeal is against the order passed u/s 263 of the Act by the ld. CIT. That on perusal of the order, it is noticed that several opportunity were given to the assessee during the proceedings before the ld. CIT. However, the assessee failed 2 ITA 1212/PUN/2019 Tridhara Sugar Ltd. A.Y. 2014-15 to avail these opportunities of hearing and neither appeared personally nor submitted any written submissions. Therefore, an ex parte order was passed by the ld. CIT. These facts emerges from para 3 and 4 of his order which are as follows: “3, Opportunity to the assessee: 3.1 An opportunity of being heard was given to the assessee vide this office notice dated 12-11-2018 and consequently vide letters dated 22-01-2019. The assessee filed letter dated 15-02-2018 requesting for adjournment. 3.2 Thereafter, in continuation to the notice dated 12-11-2018 another notice/s 263 dated 14-02-2019 of the Act were sent to the assessee on the following point: “It is observed from the records that the receipts amounting to Rs. 50,068/- as shown in the 26AS for A.Y. 2014-15 has not been disclosed and also it has not been offered for tax in the return of income for A.Y. 2014-15.” 4. Decision 4.1 The assessee was given final opportunity of being heard on 05-03-2019. However, neither the assessee appeared personally nor submitted any written submissions. Therefore, it is presumed that the assessee has nothing to say on the issues elaborated as under:” 4. At the time of hearing, ld. A.R for the assessee requested for one final opportunity to present their case before the ld. CIT and submitted that the assessee would submit all relevant details/documents as called for by the ld. CIT and represent their case on merits. The ld. D.R conceded to the prayer of the assessee and stated that there is no objection for the revenue if the matter is remanded back to the ld. CIT. In the interest of justice, therefore, we set aside the order of the ld. CIT passed u/s 263 of the Act and remand the matter back to his file to adjudicate as per law and at the same time we direct the assessee to be present before the ld. CIT with all relevant documents/evidences for adequate and effective representation of the case on merits. Grounds of appeal are allowed for statistical purposes. 5. In the result, appeal of the assessee is allowed for statistical purposes. 3 ITA 1212/PUN/2019 Tridhara Sugar Ltd. A.Y. 2014-15 Order pronounced in the open court on 17 th January 2023 Sd/- sd/- (INTURI RAMA RAO) PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated : 17 th January 2023 Ankam Copy of the Order forwarded to : 1. The Assessee 2. The Respondent 3. The CIT Aurngabad 4. DR, ITAT, „B‟ Bench Pune 6. Guard File. //सत्यापित प्रपत// True Copy// BY ORDER, Sr. Private Secretary ITAT, Pune 4 ITA 1212/PUN/2019 Tridhara Sugar Ltd. A.Y. 2014-15 Date 1 Draft dictated on 17-01-2023 Sr.PS 2 Draft placed before author 17-01-2023 Sr.PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on 17-01-2023 Sr.PS/PS 7 Date of uploading of order 17-01-2023 Sr.PS/PS 8 File sent to Bench Clerk 17-01-2023 Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order