Good luck Developers, Fatorda V. ITO, Ward - 2 , Margao

ITA 60/PAN/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 6319 (ITAT-PANAJI)
• Duration Of Justice: 2 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: WT(D)
• Assessment Year: 2012-2013
• Appeal Filed On: 11-05-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJAN KUMAR
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER I.T.A. No.60/PAN/2020 Assessment Year: 2012-13 Good Luck Developers, Blessing Pioneer Complex, Margao, Salcete, Goa – 403 602. PAN: AAFFG2839J Vs. ITO, Ward-2, Margao. Appellant Respondent Date of Hearing 16.06.2022 Date of Pronouncement 17.06.2022 Assessee by None Department by Shri Ranjan Kumar, CIT, DR & Shri Mayur Kamble, Sr. DR ORDER PER C.M. GARG, JM: This appeal has been filed by the assessee against the order of the CIT(A), Panaji-1, dated 13.03.2020 for assessment year 2012-13. 2. In this case, the learned CIT(A) has passed the order ex parte qua the assessee in absence of appearance on behalf of the assessee before him. The learned CIT(A) also has not decided the appeal on merits. 2 ITA No.60/PAN/2020 Good Luck Developers vs. ITO 3. Before us also none appeared on behalf of the assessee. On perusal of the appeal record, we find that the appeal can be disposed of after hearing the arguments of learned DR. Therefore, we proceed to decide the appeal in absence of appellant assessee. 4. After hearing the learned DR, perusing the record and examining the relevant provisions of the Act in this regard, we find that the principles of natural justice demands that issue is decided on merits if the learned CIT(A) feel that that the same could be decided ex parte qua the assessee. The learned CIT(A) is not empowered to decide the appeal in limine on the ground of non-appearance on behalf of the assessee. The learned CIT(A) is required to adjudicate all the grounds contained in Form No.35 on merits on the basis of the material available on record. In the instant case, instead of deciding all the grounds of the assessee as agitated in Form No.35, the learned CIT(A) dismissed the appeal at the threshold without any adjudication. The learned Sr. DR also supported our view and submitted that the department has no objection in restoring the appeal to CIT(A). The principles of natural justice demands that the assessee is given an opportunity of being heard before the learned CIT(A) and, therefore, the matter is restored to the file of the CIT(A) for fresh adjudication after giving the assessee an opportunity of being heard and without being prejudiced by the earlier first appellate order. 3 ITA No.60/PAN/2020 Good Luck Developers vs. ITO 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 17 th June, 2022. Sd/- Sd/- (Girish Agrawal) (C.M. Garg) Accountant Member Judicial Member Dated:17.06.2022 dk Copy of the order forwarded to: 1. Appellant 2. Respondent 3. CIT(A) 4. Pr. CIT 5. DR, ITAT, Panaji, Goa. 6. Guard File True Copy By Order Sr. Private Secretary, ITAT Panaji Bench, Panaji (On Tour)P