SOUMYA SARIT CHOUDHARY , NAGPUR V. Income Tax Officer Warrd -2(1), Nagpur

ITA 126/NAG/2020

AI Insights

The case involves twin appeals by the assessee, Soumya Sarit Choudhary, against the orders of the CIT(A)-2, Nagpur, which affirmed the Assessing Officer's actions imposing penalties under section 271(1)(c) of the Income Tax Act, 1961, for the assessment year 2008-2009. The appeals were initially heard and decided ex-parte by the CIT(A), which the Tribunal found procedurally improper as there was no evidence of proper notice to the assessee. The Tribunal noted the impact of the COVID-19 pandemic on the judicial process and the conduct of hearings, leading to the decision to remand the case back to the CIT(A) for a fair hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136604 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 9 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 19-09-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 27-12-2020
• Other Referred Cases: Cognizance for Extension of Limitation, In re 438 ITR 296 (SC), Cognizance for Extension of Limitation, In re 432 ITR 206 (SC), Cognizance for Extension of Limitation, In re 421 ITR 314
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAUMUDI PATIL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT INCOME TAX APPELLATE TRIBUNAL : PUNE BENCHES : PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK RIPOTE, ACCOUNTANT MEMBER I.T.A.Nos.126 & 127/NAG./2020 Assessment Year 2008-2009 Soumya Sarit Choudhary, 100, Nelson Square, Mankapur, Nagpur. PIN – 440 030 Maharashtra. PAN AELPC7965H vs. The Income Tax Officer, Ward-2(1), Aayakar Bhavan, Telangkhedi Road, Nagpur – 440 001 Maharashtra. (Appellant) (Respondent) For Assessee : Shri Manoj Moryani For Revenue : Dr. Kaumudi Patil, CIT-DR Date of Hearing : 20.09.2023 Date of Pronouncement : 26.10.2023 ORDER PER SATBEER SINGH GODARA, J.M. : These assessee’s twin appeals for assessment year 2008-2009, arise against the CIT(A)-2, Nagpur’s as many lower appellate orders, both dated 31.01.2020 passed in case no.CIT(A)-2/338/2017-18-ITBA.No.10479 and in case no.CIT(A)-2/339/2017-18-ITBA.No.10482, in proceedings u/sec.271(1)(c.) of the Income Tax Act, 1961 (in short "the Act"); respectively. Heard both the parties at length. Case files perused. 2 ITA.Nos.126 & 127/Nag./2020 2. It emerges during the course of hearing that the CIT(A)'s twin orders under challenge before us affirming Assessing Officer’s action making the corresponding quantum additions thereby imposing the consequential sec.271(1)(c) penalty(ies) respectively; have been passed ex-parte. The Revenue’s vehement argument during the course of hearing is that the assessee has been non-cooperative all along which had compelled the CIT(A) to take recourse to ex-parte adjudication. 3. We find no merit in the Revenue’s instant technical argument once there is no material on record in the CIT(A)'s order that this assessee has been actually served the last corresponding notice(s) of hearing in both these appeals. We are mindful of the fact that the hearing in both these appeals had taken place after Covid-2019 pandemic outbreak followed by many lockdowns. Faced with this situation, we deem it appropriate to restore assessee’s instant twin appeals back to the CIT(A) for his afresh appropriate adjudication as per law, preferably within three effective opportunities of hearing. Ordered accordingly. 4. Delay(s) of 266 days each in both these appeals as instituted on 28.12.2020 stands condoned since covered under Covid-2019 pandemic outbreak period between 15.03.2020 to 28.02.2022 as per hon’ble apex court’s 3 ITA.Nos.126 & 127/Nag./2020 directions in Cognizance for Extension of Limitation, In re 438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314, excluding the covid-19 pandemic outbreak period from for all intents and purposes under the limitation law. 5. These assessee’s twin appeals are allowed for statistical purposes. A copy of this common order be placed in the respective case files. Order pronounced in the open Court on 26.10.2023. \Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 26 th October, 2023 VBP/- Copy to 1. The applicant 2. The respondent 3. The CIT(A)-3, Nagpur. 4. The CIT (Central), Nagpur. 5. D.R. ITAT, Nagpur Bench, Nagpur. 6. Guard File. //By Order// //True Copy // Assistant Registrar, ITAT, Pune Benches, Pune.