Prdeep Sivhare prop/M/s Asha Oil Industries , Bhind V. ACIT, Circle-3 , Gwalior

ITA 173/AGR/2022

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 9053 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 16-01-2024
• Assessment Year: 2007-2008
• Appeal Filed On: 25-10-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASHOK VIJAYVARGIYA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’ : AGRA BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA Nos.173 & 174/AGR/2022 (Assessment Years: 2007-08 & 2008-09) Pradeep Shivhare, vs. ACIT, Circle 3, Prop. M/s. Asha Oil Industries, Gwalior (MP). Industrial Area, Malanpur, Bhind – 477 117 (Madhya Pradesh). (PAN : AZSPS6091G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ashok Vijayvargiya, CA REVENUE BY : Shri Surendra Pal, CIT DR Date of Hearing : 17.01.2024 Date of Order : 24.01.2024 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : These appeals by the assessee are directed against the orders of the ld. CIT (Appeals)/National Faceless Appeal Centre (NFAC) both dated 24.08.2022 for the assessment years 2007-08 & 2008-09. 2. Since the issues are common & connected and the appeals were heard together, these are being consolidated and disposed off by this common order. 3. Brief facts of the case are that pursuant to the AO’s assessment order, assessee filed appeal before the ld.CIT (A). Ld. CIT (A) noted that notice was sent but no response from the assessee. Hence, noting that assessee is not 2 ITA Nos.173 & 174/AGR/2022 interested, ld. CIT (A) reproduced the order of the AO and thereafter concluded as under :- “Hence, in view of the above and on the basis of the detailed findings and reasons given by the AO in his assessment order, I uphold the addition made by the Assessing Officer in the absence of anything to the contrary being furnished by the appellant.” 4. Against this order, assessee has filed appeals before us. We have heard both the parties and perused the records. 5. Ld. Counsel of the assessee prayed that an opportunity may be granted to the assessee before the ld. CIT (A) to properly canvass the case. Per contra, ld. DR for the Revenue did not have any serious objection to this proposition. 6. Upon careful consideration, we find that ld. CIT (A) has dismissed the appeals for non-prosecution. He has copied the order of AO and thereafter, only upheld the same. In the interest of justice, we deem it proper to remit the issue to the file of ld. CIT (A). Ld. CIT (A) shall consider the issue on merits and pass a speaking order after giving adequate opportunity of being heard to the assessee. 7. Our above order applies mutatis mutandis to both the assessment years. 8. In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on this 24 th day of January, 2024. Sd/- sd/- (ANUBHAV SHARMA) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated the 24 th day of January, 2024 TS 3 ITA Nos.173 & 174/AGR/2022 Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT (A). 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.