M/S PURUSHOTTAM SUPER BAZAAR, NAGPUR V. COMMISSIONER OF INCOME TAX -1, NAGPUR

ITA 51/NAG/2019

AI Insights

The case involves M/s. Purushottam Super Bazaar appealing against the order of the Principal Commissioner of Income Tax-1, Nagpur, which was passed under section 263 of the Income Tax Act. The PCIT had set aside the original assessment order due to the absence of the assessee's representation or submissions during the revisionary proceedings. The Tribunal found that the matter had not been substantially adjudicated and required a decision on merits, thus remanding it back to the PCIT.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136658 (ITAT-NAGPUR)
• Duration Of Justice: 4 year(s) 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 31-12-0000
• Assessment Year: 2014-2015
• Appeal Filed On: 04-03-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ABHYA AGRAWAL
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH :: NAGPUR BEFORE SHRI R.S. SYAL, HON. VICE-PRESIDENT & SHRI PARTHA SARATHI CHAUDHURY, HON. JUDICIAL MEMBER (Through virtual hearing) ITA No.51 /NAG/2019 (A.Y. 2014-15) M/s. Purushottam Super Bazaar, Suprabhat Sankul Apartment, Buty Layout, Dharampeth, Nagpur. PAN: AAGFP 1445 A Vs Pr.CIT-1, Narpur. Appellant Respondent Assessee by : Shri Abhya Agrawal, Adv. Revenue by : Shri Kailash Kanojiya, Sr.DR Date of hearing : 23/08/2023 Date of pronouncement : 28/08/2023 O R D E R Per PARTHA SARATHI CHAUDHURY, JM: This appeal preferred by the assessee emanates from the order of Principal Commissioner of Income Tax-1, Nagpur (for short, ‘PCIT’), dated 05.12.2018 for A.Y.2014-15 as per the grounds of appeal on record. 2. The solitary grievance of the assessee in this appeal is the assumption of revisionary jurisdiction by the PCIT and passing the order u/sec. 263 of the Act dated 05/12/2018. 3. At the outset, it is observed specifically at paras 7 & 8 of the said order that irrespective of several opportunities given to the assessee ITA No.51/NAG/2019 M/s. Purushottam Super Bazaar 2 by the office of PCIT, nobody attended the hearing and no request for adjournment was also filed. There were even no written submissions filed before the PCIT on behalf of the assessee. In view thereof, it was held by the PCIT that the assessee does not have anything more to say regarding the validity of the assessment and, accordingly assessment order was set aside and the AO was directed to make fresh assessment in the case of the assessee. 4. At the time of hearing before us, ld.AR for the assessee submitted the reasons for their non-compliance before the PCIT during the proceedings u/sec. 263 of the Act. The point in the matter is that since there were no submissions made by the assessee before the PCIT, the rights and liabilities of the parties herein have not been substantially adjudicated in this case. The matter needs to be adjudicated on merits by the PCIT while invoking the revisionary jurisdiction and passing the order u/sec. 263 of the Act. In view thereof, we set aside the order of the PCIT and remand the matter back to his file for adjudication as per law and also we direct the assessee to provide due compliance to the notices of hearing before the PCIT and represent their case on merits. The grounds stands allowed for statistical purposes. ITA No.51/NAG/2019 M/s. Purushottam Super Bazaar 3 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in open Court on 28 th August, 2023. Sd/- Sd/- (R.S. SYAL) (PARTHA SARATHI CHAUDHURY) VICE-PRESIDENT JUDICIAL MEMBER Dated : 28 th August, 2023 vr/- Copy to : 1. The Appellant. 2. The Respondent. 3. The Pr. CIT concerned. 5. The DR, ITAT, Nagpur Bench, Nagpur. 6. Guard File. By Order // TRUE COPY // Senior Private Secretary ITAT, Pune.