PANKAJKUMAR RAMESHRAO DESHMUKH, AMRAVATI V. INCOME TAX OFFICER, WARD-2, AMRAVATI

ITA 46/NAG/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 4919 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 12-02-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHAY Y. MARATHE
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT MEMBER ITA no.46/Nag./2023 (Assessment Year : 2012–13) Pankajkumar Rameshrao Deshmukh Behind Shripad Hotel, Morshi Road Camp Area, Amravati 446 602 PAN – AEBPD1654A ................ Appellant v/s Income Tax Officer Ward–2, Amravati ................ Respondent Assessee by : Shri Bhavesh Moryani Revenue by : Shri Abhay Y. Marathe Date of Hearing – 08/08/2024 Date of Order – 08/08/2024 O R D E R PER V. DURGA RAO, J.M. The instant appeal has been filed by the assessee challenging the impugned order dated 19/12/2022, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (“the learned CIT(A)”), for the A.Y. 2012–13. 2. When this appeal is taken up for hearing, the learned Counsel for the assessee submitted that the learned CIT(A) passed an ex-parte order and prayed that one more opportunity may be given to the assessee to substantiate its case before the learned CIT(A). Pankajkumar Rameshrao Deshmukh ITA no.46/Nag./2023 Page | 2 3. On the other hand, the learned D.R. submitted that the learned CIT(A) has given sufficient opportunities inspite of that the assesse has not appeared before the learned CIT(A) and not filed relevant details. He strongly supported the orders passed by the learned CIT(A). 4. We have heard both the parties, perused the materials available on record and gone through orders of the authorities below. We find that though the learned CIT(A) gave opportunities to the assessee, ultimately, the order passed by him is an ex-parte order. Therefore, we are of the opinion that by following the principles of natural justice, one more opportunity should be given to the assesse to substantiate his case before the learned CIT(A). In view of the above, the order passed by the learned CIT(A) is set aside and remit the matter to the file of the learned CIT(A) and direct him to adjudicate the matter afresh after providing reasonable opportunity of being heard to the assessee. It is also directed that the assessee should not seek adjournment without there being a justified reason. Accordingly, all the grounds raised by the assessee in this appeal are allowed for statistical purposes. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 08/08/2024. Sd/- K.M. ROY ACCOUNTANT MEMBER Sd/- V. DURGA RAO JUDICIAL MEMBER NAGPUR, DATED: 08/08/2024 Pankajkumar Rameshrao Deshmukh ITA no.46/Nag./2023 Page | 3 Copy of the order forwarded to: 1 (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file. True Copy By Order Pradeep J. Chowdhury Sr. Private Secretary Sr. Private Secretary ITAT, Nagpur