Appeal Details
Counselvise Citation
[2022] 106 COUNSELVISE.COM (IT) 5712 (ITAT-INDORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 27 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
18-09-2022
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
SMC
Assessment Year
2017-2018
Appeal Filed On
22-05-2022
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. Nos. 132 & 133/Ind/2022 (Assessment Years: 2017-18 & 2014-15) Shri Swetamber Jain Credit Co.Op. Society Indore Vs. Income Tax Officer – 4(5) Indore PAN No.AAAAS4867N (Appellant) .. (Respondent) Appellant by : Shri Rajesh Mehta & Shri Apurv Mehta, A.Rs. Respondent by : Shri Ashish Porwal, Sr.D.R. Date of Hearing 16.09.2022 Date of Pronouncement 19.09.2022 O R D E R PER BHAGIRATH MAL BIYANI - AM: The instant two appeals filed by the assessee are directed against the orders both dated 24.03.2022 passed by the National Faceless Appeal Centre (NFAC), Delhi arising out of the orders dated 04.12.2019 & 21.08.2019; respectively, passed by the Income Tax Officer-4(5), Indore under section 143(3) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for both Assessment Years 2017-18 & 2014-15. ITA Nos. 132 & 133/Ind/2022 (Shri Swetamber Jain Credit Co.Op. Society) Asst.Years.– 2017-18 & 2014-15 - 2 - 2. The assessee has challenged the ex parte order passed by the Ld.CIT(A) whereby and whereunder the appeal preferred by the assessee stood dismissed. 3. We have heard the parties and perused the materials available on record. 4. It appears from the order passed by the Ld.CIT(A) that though the assessee was asked to furnish the certain documents in support of his claim, the same was not furnished, neither the assessee was present before the first appellate authority. Ultimately having no other alternative, the Ld.CIT(A) considering the facts of the matter dismissed the appeal preferred by the assessee. Admittedly, however, for the ends of justice, since the issue involved in this matter remained undecided on merit, we find it fit and proper to give a proper opportunity to the assessee to ventilate his grievance before the first appellate authority. Once again at the time of hearing of this matter, learned counsel appearing for the assessee submitted before us the copy of the judgment passed by the co-ordinate bench in ITA No.878/Ind/2018 for A.Y. 2013-14 in assessee’s own case whereby and whereunder the identical issue involved in this matter has been set aside to the file of the Ld.AO afresh. The Ld.DR has not raised any serious objection to such submissions of Ld.AR. for remitting the issue to the file of the authorities below. Therefore, having regard to the facts and circumstances of the case and having regard to the order passed by the co-ordinate bench, we find it fit and proper to set aside this issue to the file of the AO to adjudicate the issue afresh upon affording ITA Nos. 132 & 133/Ind/2022 (Shri Swetamber Jain Credit Co.Op. Society) Asst.Years.– 2017-18 & 2014-15 - 3 - opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee choose to file at the time of hearing of this matter. Thus, asseessee’s appeals are, therefore, allowed for statistical purposes. 5. In the result, assessee’s both appeals are allowed for statistical purposes. This Order pronounced in Open Court on 19/09/2022 Sd/- Sd/- (MADHUMITA ROY) (BHAGIRATH MAL BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore; Dated 19/09/2022 S. K. Sinha, Sr. PS TRUE COPY आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent. 3. संबंिधत आयकर आयुᲦ / Concerned CIT 4. आयकर आयुᲦ(अपील) / The CIT(A)- 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Indore 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, (Dy./Asstt.Registrar) ITAT, Indore
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