R.M Chemicals P Ltd , Indore V. The DCIT/ACIT3(1), Bhopal

ITA 332/Ind/2022

AI Insights

R.M. Chemicals Private Limited filed an appeal against the order of the Commissioner of Income-Tax, National Faceless Appeal Centre, Delhi, which was based on the assessment order from the National E-Assessment Centre, Delhi for the Assessment Year 2018-19. The appeal was necessitated due to the non-attendance of the assessee's director at the initial hearings, attributed to his severe health condition and eventual demise. The tribunal considered the circumstances and the new evidences presented, including medical reports and tax forms, and decided to remand the case back to the CIT(A) for a thorough re-examination.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130752 (ITAT-INDORE)
• Duration Of Justice: 8 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 16-05-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 06-09-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

Page 1 of 4 आयकरअपीलȣयअͬधकरण,इंदौरÛयायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER ITA No.332/Ind/2022 Assessment Year: 2018-19 R.M.Chemicals Private Limited, 74, Jhumerati, Bhopal बनाम/ Vs. DCIT/ACIT -3(1), Bhopal (Appellant / Assessee) (Respondent / Revenue) PAN: AAACR7154D Assesseeby Shri Yash Kukreja, CA and Shri Hitesh Chimnani, Adv, Ld. ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 17.05.2023 Date of Pronouncement 01.06.2023 आदेश/O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 08.07.2022passed by learned Commissioner of Income-Tax, National Faceless Appeal Centre,Delhi [“Ld. CIT(A)”], which in turn arises out of assessment-order dated 10.03.2021 passed by learned National E-Assessment Centre, Delhi [“Ld. AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2018- 19, the assessee has filed this appeal. 2. Heard the learned Representatives of both sides and case-records perused. R.M. Chemicals Private Limited ITA No.332/Ind/2022 Assessment year 2018-19 Page 2 of 4 3. Ld. AR representing the assessee moves an application under Rule 29 of Income-tax Appellate Tribunal Rules, 1963 for admission of certain evidences, namely (i) Form No. 10CCB filed by assessee on 06.03.2021, (ii) Form No. 67 filed by assessee on 06.03.2021, (iii) Copy of medical report of assessee-company’s director Shri Mahendra Kumar Jain, and (iv) Copy of Computation of Income for AY 2018-19. 4. Then, Ld. AR also drew our attention to the order of first-appeal and very humbly submitted that the assessee could not attend the hearings fixed by CIT(A) since its director Shri Mahendra Kumar Jain was diagnosed with cancer and later on succumbed to it. Ld. AR has placed on record the medical reports. Ld. AR submitted that due to the critical nature of disease, there was a complete blackout in the life and family of director leading to disruption of all matters relating to the assessee-company since it is a family run company and Shri Mahendra Kumar Jain was the main functionary. Ld. AR submitted that the present case involves meritorious grounds to be contested by assessee; therefore the assessee-company should be given a fair chance to represent its case before Ld. CIT(A). Ld. AR prayed that the matter may be remanded to the file of CIT(A) for a proper adjudication on merit after giving due opportunity of hearing to the assessee; this would enable the CIT(A) to take an apt decision in accordance with law without any harm to revenue. 5. Ld. DR showed a sympathetic view and fairly agreed to the prayer of ARfor remanding case to CIT(A) but, however, requested us to direct the assessee to represent its case before Ld. CIT(A) adequately and do not seek unnecessary adjournments. 6. In view of fair consent of Ld. DR to the prayer of Ld. AR and alsohaving regard to the principle of natural justice and fair play, we deem it fit and appropriate to remand this matter back to the file of CIT(A) for a proper adjudication after giving opportunity of hearing to the assessee, R.M. Chemicals Private Limited ITA No.332/Ind/2022 Assessment year 2018-19 Page 3 of 4 uninfluenced by his earlier decision. We also direct the CIT(A) to consider the evidences moved before us, as narrated in foregoing paragraph, in accordance with law. The assessee is also directed to ensure participation in the hearings fixed by CIT(A) and do not seek unnecessary adjournments. 7. Resultantly, this appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 01/06/2023. Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore Ǒदनांक/Dated : 01/06/2023 CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore R.M. Chemicals Private Limited ITA No.332/Ind/2022 Assessment year 2018-19 Page 4 of 4 1. Date of taking dictation 2. Date of typing & draft order placed before the Dictating Member 3. Date on which the approved draft comes to the Sr. P.S./P.S. 4. Date on which the approved draft is placed before other Member 5. Date on which the fair order is placed before the Dictating Member for pronouncement 6. Date on which the file goes to the Bench Clerk 7. Date on which the file goes to the Head Clerk 8. Date on which the file goes to the Assistant Registrar for signature on the order 9. Date of dispatch of the Order