NVM Engineering Products Private Limited, Pune, Pune V. Asst. Commissioner Of Income Tax, Circle 10, Pune

ITA 494/PUN/2022

AI Insights

The case involves appeals by N.V.M. Engineering Products Pvt. Ltd. against orders from the National Faceless Appeal Centre (NFAC), Delhi, for the assessment years 2014-15 and 2015-16. The appeals were heard by the Income Tax Appellate Tribunal in Pune. The primary issue was the best judgment assessments completed under section 144 of the Income-tax Act, 1961, due to the assessee's non-compliance with earlier notices. The Tribunal noted the absence of the assessee or their representative during the hearing and decided to remand the case back to the A.O. for a thorough examination, providing the assessee one last opportunity to comply and present their case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124372 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 13-02-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 27-06-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 493 & 494/PUN/2022 : A.Y. 2014-15 & 2015-16 N.V.M. Engineering Products Pvt. Ltd. Sector 21, Plot No. 67, Shivprasad Bungalow, Telco Road, PCNTDA, Yamunagar, Nigdi, PUNE – 411 044. PAN: AACCN9572D Appellant Vs. The Asstt. C.I.T. Cir. 10, Pune. Respondent Appellant by : None Respondent by : Shri Ramnath P. Murkunde Date of Hearing :14-02-2023 Date of Pronouncement : 14-2-2023 ORDER PER SHRI PARTHA SARATHI CHAUDHURY, J.M. These appeals preferred by the assessee emanates from separate orders of National Faceless Appeal Centre (NFAC), Delhi both dated 28-04- 2022 for A.Y. 2014-15 and 2015-16 as per the grounds of appeal on record. 2. At the time of hearing, none appeared for the assessee. The notices have been served to the assessee as per the registered address. There was no adjournment petition filed. The submissions of the ld. D.R along with available documents/materials on record are considered and the cases are heard. 3. We have perused the orders of the ld. A.O as well as the NFAC. It is observed that the orders passed by the A.O are the best judgment assessments completed u/s 144 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”). From the contents of the said orders, we find that sufficient opportunities were given to the assessee for complying with the 2 ITA No.493 & 494 of 2022 NVM Engg. Products Pvt. Ld. A.Y. 2014-14 & 2015-16 hearing notices before the A.O which the assessee failed to comply with. Having no option left with the A.O he proceeded to complete the assessments u/s 144 of the Act. At the date of hearing before us also, the assessee was not present through it‟s authorised representative. It is the view of the Bench that even if the matter is remanded to the file of the NFAC, the remand report from the A.O has to be called for considering the evidences that would be submitted by the assessee. Therefore, the matter may be remanded back to the file of the A.O with the direction to the assessee that he shall forthwith, on receipt of the order of the Tribunal, be present before the A.O and furnish all relevant details/evidences representing their case on merits. We order accordingly. It is also the view of the Bench that Income-tax legislation being welfare legislation, the interest of the assessee-taxpayer has to be protected within the given parameters of law. In this case, we find that the matter has travelled upto the Tribunal for the first time and the matter has not been adjudicated on merits by the Revenue authorities for non-compliance by the assessee. We also observe that even at the stage of the NFAC, the assessee remained non- compliant. In the interest of justice, we provide one last and final opportunity to the assessee to represent their case on merits before the Department. Before parting, considering the balancing scales of justice, we bring on record that if inspite of this opportunity, the assessee fails to represent its case before the Department on merits and if the matter travels again before the Tribunal for the second round in appeal again for non-compliance by the assessee in such scenario the Tribunal shall dismiss the appeal of the assessee even without going into the merits of the case. Accordingly, grounds are allowed for statistical purposes. 3 ITA No.493 & 494 of 2022 NVM Engg. Products Pvt. Ld. A.Y. 2014-14 & 2015-16 4. In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open Court on this ____ day of February 2023. Sd/- sd/- (R.S. SYAL) (PARTHA SARATHI CHAUDHURY) VICE PRESIDENT JUDICIAL MEMBER Pune; Dated, the ____ day of February 2023 Ankam Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 4. Pr. CIT concerned 3. D.R. ITAT „A‟ Bench 4. Guard File BY ORDER, Sr. Private Secretary ITAT, Pune. /// TRUE COPY /// 4 ITA No.493 & 494 of 2022 NVM Engg. Products Pvt. Ld. A.Y. 2014-14 & 2015-16 1 Draft dictated on 14-02-2023 Sr.PS 2 Draft placed before author 14-02-2023 Sr.PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS 6 Kept for pronouncement on 14-02-2023 Sr.PS 7 Date of uploading of order 14-02-2023 Sr.PS 8 File sent to Bench Clerk 14-02-2023 Sr.PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order