SASTI COLLORRY KOYALA KHADAN KARMACHARI PAT SANSTHA, V. I.T.O. WARD -3, Chandrapur

ITA 31/NAG/2017

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8545 (ITAT-NAGPUR)
• Duration Of Justice: 4 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 02-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AGNES THOMAS
• Keywords: Set aside

Judgement Text

आयकर अपीऱीय अधिकरण न्यायपीठ नागप ू र म ें । IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.31/NAG/2017 ननिाारण वषा / Assessment Year : 2011-12 Sasti Collirry Koyla Khadan Karmachari Pat Sanstha, Ground Floor, W.C.L. Hospital Road, Sasti, Tah. Rajura, Distt.-Chandrapur PAN : AABAS5224L .......अऩीऱाथी / Appellant बनाम / V/s. ITO, Ward – 3, Chandrapur ......प्रत्यथी / Respondent Assessee by : N O N E Revenue by : Smt. Agnes Thomas स ु नवाई की तारीख / Date of Hearing : 11-11-2021 घोषणा की तारीख / Date of Pronouncement : 15-11-2021 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 22-03-2016 passed by the Commissioner of Income Tax (Appeals)-4, Nagpur [‘CIT(A)’] for assessment year 2011-12. 2 ITA No. 31/NAG/2017, A.Y. 2011-12 2. We note that this appeal was filed with a delay of 234 days. On perusal of record, hearing the ld. DR and in view of disposal of appeal for non-prosecution by the CIT(A), the delay of 234 days are condoned. 3. At the time of hearing there was no appearance from the assessee nor through its representative and we observe that the order passed by the CIT(A) is an ex-parte order and liabilities of the assessee were not adjudicated upon. The ld. CIT(A) dismissed the appeal of the assessee on the ground of non-prosecution. After hearing the submissions of ld. DR wherein it is evident that neither the assessee nor its authorized representative attended and filed the details evidences in support of appeal on merits before the CIT(A) and the contention of ld. DR is that the CIT(A) offered may opportunities to the assessee and the assessee failed to avail the same. Therefore, the ld. DR vehemently opposed the prayer of providing any further opportunity to the assessee for representing its case on merits before the First Appellate Authority. 4. We have perused the case records and heard the ld. DR. We find that the ld. CIT(A) dismissed the appeal of the assessee on the ground of non prosecution. It is, therefore, clear that rights and liabilities of the parties were not adjudicated upon on merits and we are of the considered view that one final opportunity needs to be given to the assessee to represent its case on merits. In view of the same, we set aside the order of ld. CIT(A) and restore the matter to its file for fresh adjudication and decide the issues after providing sufficient opportunity of hearing to the assessee. The assessee is liberty to file evidences, if any, in support of its claim. 3 ITA No. 31/NAG/2017, A.Y. 2011-12 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 15 th November, 2021. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER ऩ ु णे / Pune; ददनाांक / Dated : 15 th November, 2021. RK आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT(A)-4, Nagpur 4. The Pr. CIT-3, Nagpur 5. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, नागऩ ू र, / DR, ITAT, Nagpur. 6. गार्ड फ़ाइऱ / Guard File. //सत्यावऩत प्रतत// True Copy// आदेशान ु सार / BY ORDER, तनजी सधिव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩ ु णे / ITAT, Pune