DIVYA LALWANI, VIZIANAGARAM V. THE INCOME TAX OFFICER, WARD - 2 , VIZIANAGARAM

ITA 141/VIZ/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7017 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-05-2024
• Assessment Year: 2021-2022
• Appeal Filed On: 02-04-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA VILLURI
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

आयकरअपीलीयअधिकरण, धिशाखापटणम “SMC” पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through Hybrid Hearing) श्री द ु व्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बाला कृ ष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.141/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2021-22) Divya Lalwani 22-1-22, Phool Bhag Road Ambati Satram Junction Khadamagar Vizianagaram [PAN : ABEPL4236A] Vs. Income Tax Officer Ward-2 Vizianagaram (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri Manoj G.Moryani, AR प्रत्यधथी की ओर से / Respondent by : Dr.Aparna Villuri, DR सुनवधई की तधरीख / Date of Hearing : 07.05.2024 घोर्णध की तधरीख/Date of Pronouncement : 28.05.2024 आदेश /O R D E R Per Shri Duvvuru RL Reddy, Judicial Member : This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals) [CIT(A)]-2, Gurugram vide DIN & Order No. ITBA/NFAC/S/250/2023-24/1062560569(1) dated 13.03.2024, arising out of order passed u/s 143(3) of the Income Tax Act, 1961 (in short ‘Act’) dated 27.12.2022 for the Assessment Year (A.Y.) 2021-22. 2 I.T.A. No.141/Viz/2024, A.Y.2021-22 Divya Lalwani, Vizianagaram 2. Brief facts of the case are that the assessment in the case of the assessee was completed for the Asst. Year 2021-22 u/s.143(3) r.w.s.144B of the I.T. Act on 27.12.2022 by making additions aggregating to Rs.86,26,292/-. Against which, the assessee preferred an appeal before the Ld.CIT(A) and sought adjournment, but the Ld.CIT(A) held that the assessee does not want to pursue the appeal by filing the submissions, hence, adjudicated the appeal based on the material available on record and dismissed the appeal of the assessee ex-parte. 3. Aggrieved by the order of the Ld.CIT(A), the assessee preferred an appeal before the Tribunal and the Ld.AR contended that the assessee sought adjournment before the Ld.CIT(A) as the Ld.counsel for the assessee resides at Nagpur and wanted certain documents for proper adjudication of the matter. But the Ld.CIT(A) did not consider the plea of the assessee and dismissed the appeal of the assessee ex-parte. He, therefore, pleaded to set aside the order passed by the Ld.CIT(A) and afford an opportunity of being heard before the Ld.CIT(A) to substantiate her case with credible evidences in the interest of justice. 6. Per contra, the Ld.DR submitted that as observed from the order of the Ld.CIT(A) the assessee was given sufficient opportunities to upload her submissions and substantiate her case, but the assessee sought 3 I.T.A. No.141/Viz/2024, A.Y.2021-22 Divya Lalwani, Vizianagaram adjournment after adjournment of her case, which implied that the assessee doesn’t not want to pursue her case by filing submissions. Hence, the Ld.CIT(A) is justified in dismissing the appeal of the assessee ex-parte. The Ld.DR, therefore, pleaded to uphold the order passed by the Ld.CIT(A) and dismiss the appeal of the assessee. 7. We have heard both the parties and perused the material available on record. In the instant case, it is evident that the assessment in the case of the assessee was completed u/s 143(3) r.w.s. 144B of the Act on 27.12.2022 by assessing the income of the assessee at Rs.86,26,292/-, which was upheld by the Ld.CIT(A) and the appeal of the assessee was dismissed ex-parte. As submitted by the Ld.AR, the assessee sought adjournment before the Ld.CIT(A) since the Ld.Counsel for the assessee lives in Nagpur, Maharashtra State, who required certain documents for proper adjudication of the matter and the plea of the assessee was not considered and the appeal of the assessee was dismissed before the Ld.CIT(A). The Ld.AR, therefore pleaded for an opportunity before the Ld.CIT(A) to substantiate assessee’s case with material evidences in the interest of justice. Keeping in view the aforesaid facts and circumstances of the case and in order to meet the principles of natural justice, we are inclined to remit the matter back to the file of the Ld.CIT(A) to afford an 4 I.T.A. No.141/Viz/2024, A.Y.2021-22 Divya Lalwani, Vizianagaram opportunity of being heard to the assessee and direct the Ld.CIT(A) to pass order after verification. The assessee is also directed to adhere to the notices issued by the revenue authorities and cooperate with the department during the proceedings. 8. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 28 th May, 2024. Sd/- Sd/- (एस बाला कृ ष्णन) (द ु व्वूरु आर.एल रेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखा सदस्य/ACCOUNTANT MEMBER न्याधयक सदस्य/JUDICIAL MEMBER Dated : 28.05.2024 L.Rama, SPS आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee– Divya Lalwani, 22-1-22, Phool Bhag Road, Ambati Satram Junction, Khadamagar, Vizianagaram 2. रधजस्व/The Revenue – The Income Tax Officer, Ward-2, Vizianagaram 3. The Principal Commissioner of Income Tax, Visakhapatnam 4. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम / DR,ITAT, Visakhapatnam 5..गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam