Yog Industries Limited, Aurangabad V. Assistant Commissioner of Income tax, Aurangabad

ITA 1411/PUN/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7143 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 02-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUN E (THROUGH VIRTUAL COURT) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM . / ITA NOS.1409 TO 1413/PUN/2017 / ASSESSMENT YEARS : 2008-09, 2009-10, 2010-11 & 2 012-13 YOG INDUSTRIES LIMITED. 10, SHRIKETAN COLONY, JALNA ROAD, AURANGABAD-431 001 PAN : AAACY1238P ....... / APPELLANT / V/S. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, AURANGABAD. / RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI S.P WALIMBE / DATE OF HEARING : 04.09.2020 / DATE OF PRONOUNCEMENT : 04.09.2020 / ORDER PER BENCH: THESE FIVE APPEALS PREFERRED BY COMMON ASSESSEE EMANAT ES FROM THE DIFFERENT ORDERS OF THE LD. CIT(APPEALS)-2, AURANGABAD OF EV EN DATED 17.03.2017 FOR THE ASSESSMENT YEARS 2008-09, 2009-10, 20 10-11 & 2012-13 AS PER THE GROUNDS OF APPEAL ON RECORD. 2 ITA NOS.1409 TO 1413/PUN/2017 A.YS. 2008-09, 2009-10, 2010-11 & 2012-13 2. AT THE TIME OF VIRTUAL HEARING, THE ASSESSEE WAS NEITHE R PERSONALLY PRESENT NOR THROUGH HIS AUTHORIZED REPRESENTATIVE. THE SUBMISSIONS OF THE LD. DR WERE RECORDED. THAT ON HEARING OF THE LD. DR, IT IS EVIDENT FROM THE RESPECTIVE ORDERS OF THE FIRST APPELLATE AUTHORITY IN RESP ECT OF ALL THE ASSESSMENT YEARS IN ALL THESE APPEALS BEFORE US THAT TH E LD. CIT(APPEALS) HAS PASSED AN EX-PARTE ORDER RELYING ON THE MATERIAL AVAILAB LE ON RECORD SPECIFICALLY FORM-35, RELEVANT ANNEXURES I.E. STATEMENT OF FA CTS AND GROUNDS OF APPEAL. THE LD. DR CONCEDED TO THE FACT THAT THE CASE S WERE DECIDED NOT ON MERITS. THAT ON PERUSAL OF THE GROUNDS OF APPEAL AS PER F ORM-35 BEFORE THE LD. CIT(APPEALS), THERE IS SPECIFIC GROUND RAISED THAT THE AS SESSING OFFICER HAS NOT GIVEN PROPER OPPORTUNITY OF HEARING TO THE ASSE SSEE AND ALSO BEFORE US IN FORM 36 OF GROUNDS OF APPEAL MEMO. GROUND NO.2 IN ALL THE APPEALS STATES THAT THE AUTHORITIES BELOW DID NOT GIVE PROPER OPPORTUNIT Y FOR HEARING, THEREBY VIOLATED PRINCIPLE OF NATURAL JUSTICE AND/OR THAT THE LD. CIT(APPEALS) HAS NOT DISCUSSED THE ISSUES IN HIS ORDER. 3. ON PERUSAL OF THE RESPECTIVE ORDERS OF THE LD. CIT(APP EALS) FOR EACH OF THE ASSESSMENT YEARS I.E. 2008-09, 2009-10, 2010-11 & 2 012-13 IN ALL THESE APPEALS BEFORE US, IT IS APPARENT THAT SEVERAL OPPORTUNITIE S WERE PROVIDED BY THE LD. CIT(APPEALS) TO THE ASSESSEE BY SERVING NOTICES WHICH WERE DULY SERVED ON THE ASSESSEE. HOWEVER, THE ASSESSEE DID NOT RESPOND TO ANY OF THE NOTICES AND HAS NOT MADE ANY SUBMISSION FOR ADJOURNMENT AND ALSO THERE WERE NO WRITTEN SUBMISSIONS ON THE MERITS OF THE CASE BE FORE THE FIRST APPELLATE AUTHORITY. 4. CONSIDERING THE FACTS, MAINTAINING THE BALANCE OF NATURAL JUSTICE AND ALSO THAT THE INCOME TAX ACT IS A WELFARE LEGISLATION AND A LSO FOR THE FACT THAT 3 ITA NOS.1409 TO 1413/PUN/2017 A.YS. 2008-09, 2009-10, 2010-11 & 2012-13 THE RIGHTS AND LIABILITIES OF THE PARTIES HEREIN ARE YET TO BE DECIDED ON MERITS BY THE LD. CIT(APPEALS), THE ASSESSEE HAS NOT FILED ANY WRIT TEN SUBMISSION ON RECORD BEFORE THE LD. CIT(APPEALS) REGARDING THE GROUNDS OF APPEAL AND THEREFORE, WE ARE OF THE CONSIDERED OPINION THAT ALL THESE CASES SHOULD TRAVEL BACK TO THE FILE OF THE LD. CIT(APPEALS) FOR PROPER ADJUDICATION ON MERITS . WE, THEREFORE, SET ASIDE THE RESPECTIVE ORDERS OF THE LD . CIT(APPEALS) FOR EACH OF THE ASSESSMENT YEARS IN APPEALS BEFORE US AND REMIT THE MATTER BACK TO RESPECTIVE FILES OF THE LD. CIT(APPEALS) FOR DETERMINATION O F RIGHTS AND LIABILITIES OF THE PARTIES HEREIN. WE ALSO DIRECT THE ASSESSEE TO BE PRESENT BEFORE THE LD. CIT(APPEALS) IMMEDIATELY ON RECEIPT OF THIS OR DER ALONG WITH NECESSARY DOCUMENTS AND EVIDENCES TO REPRESENT THEIR CASES ON MERITS BEFORE HIM. THE LD. CIT(APPEALS) SHOULD ADJUDICATE THE MATTER AFTER COMPLYING WITH THE PRINCIPLES OF NATURAL JUSTICE. THIS IS THE FINAL OPPORTUNITY TO THE ASSESSEE AND ANY SERVICE OF NOTICE IS DISPENSED WITH. 5. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE IN ITA NOS.1409 TO 1413/PUN/2017 ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 4 TH DAY OF SEPTEMBER, 2020. SD/- SD/- R.S.SYAL PA RTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 4 TH SEPTEMBER, 2020. SB 4 ITA NOS.1409 TO 1413/PUN/2017 A.YS. 2008-09, 2009-10, 2010-11 & 2012-13 ' #$%& '&$ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS)-2, AURANGABAD. 4. THE PR. CIT-2, AURANGABAD. 5. '#$ %%&' , ( &' , )*+ , / DR, ITAT, A BENCH, PUNE. 6. $,-./ / GUARD FILE. ( / BY ORDER, // TRUE COPY // %1 &+ / PRIVATE SECRETARY ( &' , / ITAT, PUNE. 5 ITA NOS.1409 TO 1413/PUN/2017 A.YS. 2008-09, 2009-10, 2010-11 & 2012-13 DATE 1 DRAFT DICTATED ON 04 .0 9 .2020 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 04.09 .2020 SR.PS/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 SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK 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