Urja Products Pvt. Ltd., Ahmedabad V. The ACIT, Circle-4(1)(1), Ahmedabad

ITA 217/AHD/2023

AI Insights

The case involves Urja Products Pvt. Ltd., the appellant, contesting an order from the National Faceless Appeal Centre (NFAC), Delhi, which arose from an earlier order by the ACIT, Ahmedabad, under Section 143(3) of the Income Tax Act for the Assessment Year 2017-18. The appellant argued that they were unable to respond to the notices from the CIT(A) due to internal issues, including the departure of their accountant and inaccessibility to their email account during the COVID period. The Tribunal, considering these circumstances and the principles of natural justice, decided to remit the case back to the CIT(A) for a fresh consideration.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 125341 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 30-10-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 04-04-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: HERSH JANI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I. T. A. No . 217/Ahd/20 23 ( नधा रण वष / As sess ment Year : 2017 -1 8) U rj a Pr od u c t s P vt . L t d . Pl ot N o . 5 3, N ea r C ow C ir cl e , P ir a na R oa d , A h me da ba d बनाम/ Vs . T h e A C IT C ir c l e- 4( 1) ( 1) , A h m e d ab a d थायी लेखा सं./जीआइआर सं./P A N/ G I R N o . : A A A C U3 4 1 3 E (Appellant) . . (Respondent) अपीलाथ ओर से /Appellant by : Shri Hersh Jani, A.R. यथ क ओर से/Respondent by : Shri Ashok Kumar Suthar, Sr. DR D a t e o f H e a r i ng 31/10/2023 D a t e o f P r o n o u nc e me n t 31/10/2023 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed at the instance of the assessee is directed against the order dated 06.02.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 01.12.2019 ITA No. 217/Ahd/2023 (Urja Products Pvt. Ltd. vs. ACIT) A.Y.– 2017-18 - 2 - passed by the ACIT, Ahmedabad, under Section 143(3) of the Act for Assessment Year 2017-18. 2. At the time of hearing of the matter, it appears that the impugned order has been passed by the Ld.CIT(A), NFAC ex parte. In fact, opportunity though granted to the assessee to file submissions and documents in support of the case by issuing notice dated 23.01.2021, 28.12.2022 and 27.01.2023, no submission was filed by the assessee. It is the case of the assessee that the Accountant who was handling the matter, namely, Mr. Deepak Khatri left office during the Covid period and as the password of the e-mail ID of the assessee was not known to the assessee, the assessee cannot access the e-mail ID in order to verify the e-mail sent by the Ld. CIT(A) indicating the date of hearing. In that view of the matter, the Ld. AR prays for re-consideration of the matter by the Ld. CIT(A) afresh. Such prayer has not been controverted by the Ld. DR with all his fairness. 3. Having heard the Ld. Counsel for the parties and having regard to the facts and circumstances of the case, in order to prevent the miscarriage of justice, we find it fit and proper to remit the issue to the file of the Ld. CIT(A) in order to render further opportunity of being heard to the assessee to ventilate his grievances through written notes of submission before the First Appellate Authority. The Ld. CIT(A) is, therefore, directed to consider the issue afresh and to pass orders strictly in accordance with law upon considering the written submission and the ITA No. 217/Ahd/2023 (Urja Products Pvt. Ltd. vs. ACIT) A.Y.– 2017-18 - 3 - evidence which the appellant may choose to file at the time of haring of the matter. 4. In the result, the appeal preferred by the assessee is allowed for statistical purposes. This Order pronounced on 31/10/2023 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 31/10/2023 S. K. SINHA True Copy आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. "वभागीय &त&न ध, आयकर अपील)य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड/ फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील$य अ%धकरण, अहमदाबाद / ITAT, Ahmedabad