Radheshyam Onkarmal Agrawal, Amravati V. Income Tax Officer , Ward-1, Amravati

ITA 414/NAG/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1343 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 09-10-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 18-12-2019
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, NAGPUR (AT e-Court, PUNE) BEFORE SHRI R.S. SYAL, VICE PRESIDENT ITA No.414/NAG/2019 निर्धारण वषा / Assessment Year : 2011-12 Radheshyam Onkarmal Agrawal Prop. M/s. Om Timber, Sadar Bazar, Paratwada, Amravati – 444805 PAN: AASPA7111N Vs. ITO, Ward – 1, Amravati Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee is directed against the ex-parte order dated 23-09-2019 passed by the CIT(A)-1, Nagpur, in relation to the assessment year 2011-12. 2. The assessee in this appeal is aggrieved by certain additions confirmed in first appeal. Assessee by Shri Abhay Agrawal Revenue by Shri G.J. Ninawe Date of hearing 10-10-2022 Date of pronouncement 10-10-2022 ITA No.414/NAG/2019 Radheshyam Onkarmal Agrawal 2 3. The factual matrix of the case is that the assessee filed return declaring total income of Rs.11,31,506. The assessment was completed at total income of Rs.18,29,240. The assessee preferred first appeal before the Ld. CIT(A). Though certain opportunities were given by the Ld. CIT(A), the assessee remained quiet and did not respond. Accordingly, the Ld. CIT(A) dismissed the appeal in limine on the ground of non-appearance by the assessee before him. 4. I have heard the rival contentions and perused the record. It is seen from the impugned order that the Ld. CIT(A) dismissed the appeal at the threshold without going into merits. It is a settled position that if assessee remains absent before CIT(A), it becomes the latter’s duty to dispose of the appeal ex-parte but on merits. CIT(A) has no option of dismissing an appeal in limine for non- prosecution in the absence of assessee participating in the appellate proceedings. The ld. CIT(A) in the extant facts has dismissed the appeal of the assessee for non-appearance. In the given circumstances, I set aside the impugned order and remit the matter to the file of the ld. CIT(A) for disposing off the appeal on merits. ITA No.414/NAG/2019 Radheshyam Onkarmal Agrawal 3 Needless to say, the assessee will be allowed proper opportunity of hearing by the CIT(A). 5. In the result, appeal is allowed for statistical purposes. Order pronounced in the Open Court on 10 th October, 2022. - Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; ददिधांक Dated : 10 th October, 2022 GCVSR आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: 1. अपीऱधर्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The CIT(A)-1, Nagpur 4. 5. The Pr.CIT-1/2/3, Nagpur विभागीय प्रविविवि, आयकर अपीलीय अविकरण, Nagpur / DR, Nagpur 6. गार्ड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune ITA No.414/NAG/2019 Radheshyam Onkarmal Agrawal 4 Date 1. Draft dictated on 10-10-2022 Sr.PS 2. Draft placed before author 10-10-2022 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *