M/s. Rich CAM Auto Engineering(India) Private Limited, Pune V. The Income Tax Officer, Ward-10 (1), Pune

ITA 581/PUN/2023

AI Insights

The case involves M/s. RichCAM Auto Engineering (India) Pvt. Ltd., which appealed against the order of the National Faceless Appeal Centre (NFAC), Delhi, dated 17.03.2023. The appeal was heard by the Income Tax Appellate Tribunal Pune 'B' Bench. Despite the service of notice, no representative appeared on behalf of the assessee during the hearing. The Tribunal noted that the CIT(Appeals) had passed an ex-parte order without adjudicating the rights and liabilities of the parties on merits. The Tribunal emphasized the need for a quasi-judicial authority to adjudicate cases on merits and issue a speaking order. Considering the principles of natural justice and the welfare nature of the Income Tax Act, the Tribunal decided to give the assessee another opportunity to present its case with relevant documents before the CIT(Appeals).

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 138101 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 25-06-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 14-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE „B‟ BENCHES :: PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 581/PUN/2023 (Asst. Year : 2013-14) M/s. RichCAM Auto Engineering (India) Pvt. Ltd., Gat No.255, Opp. Modern College, Behind JBT Company, Saste Patil Nagar, Moshi-Dehu Road, Moshi Pune. PAN: AAECR 9121 J vs ITO, Ward-10(1), Pune. Appellant Respondent Assessee by : None. Revenue by : Shri M.G. Jasnani, DR Date of hearing : 26/06/2023 Date of pronouncement : 27/06/2023 O R D E R Per PARTHA SARATHI CHAUDHURY, JM: This appeal preferred by the assessee emanates from the order of National Faceless Appeal Centre [NFAC], Delhi (for short, „CIT(A)‟), dated 17.03.2023 as per the grounds of appeal on record. 2. Despite service of notice, none appeared on behalf of the assessee nor any application for adjournment is filed. 3. We have heard Ld. DR and perused the material available on record. We find that the Ld.CIT (Appeals) has passed an ex-parte order and the rights and liabilities of the parties herein were not ITA No.581/PUN/2023 M/s. RichCAM Auto Engineering (I) Pvt. Ltd. 2 adjudicated on merits. That on perusal of Para 4.1 of the CIT(Appeals)‟s order, it is seen that the assessee through its authorised representative have not appeared. However, some documents were filed by the assessee. 4. That further it is evident from Paras 4 to 6 of the order of the Ld. CIT(Appeals) that he has decided the appeal on the basis of documents and material available on record i.e. Form 35 with annexures, statement of facts and grounds of appeal. The process of judicial adjudication requires Quasi-Judicial authority to adjudicate the case on merits and come out with a speaking order. In the present case, the Ld. CIT(Appeals) was unable to do so because of the evasive nature of the assessee. However, keeping in mind the principles of natural justice and the very fact, the Income Tax Act is welfare legislation; we are of the considered view that one final opportunity should be given to the assessee to represent its case on merits. Therefore, the assessee is directed to present itself through its authorised representative before the Ld. CIT(Appeals) immediately on receipt of this order along with relevant/necessary documents to present its case on merits before the Ld. CIT(Appeals) and he shall adjudicate the same by passing a speaking order while complying with the principles of natural justice. Issuance of any further notice to assessee is dispensed with. In view of the aforesaid directions, we set ITA No.581/PUN/2023 M/s. RichCAM Auto Engineering (I) Pvt. Ltd. 3 aside the order of the Ld. CIT(Appeals) and remand the matter back to his file. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in open Court on 27 th June, 2023. Sd/- Sd/- (INTURI RAMA RAO) (PARTHA SARATHI CHAUDHURY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 27 th June, 2023 vr/- Copy to : 1. The Appellant. 2. The Respondent. 3. The Pr. CIT concerned. 5. The DR, ITAT, “B” Bench Pune. 6. Guard File. By Order // TRUE COPY // Senior Private Secretary ITAT, Pune.