M/s. Craftsman Automation Pvt Limited, Coimbatore V. DCIT, Coimbatore

ITA 611/CHNY/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5975 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 10-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण, ‘डी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं Įी मनोज क ु मार अĒवाल, लेखा सदèय के सम¢ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 611/CHNY/2019 िनधाᭅरण वषᭅ /Assessment Year: 2012-13 M/s.Craftsman Automation Limited, (formerly known as Craftsman Automation Pvt. Ltd.,) 4 th Floor, Senthel Towers, 1078, Avinashi Road, Coimbatore – 641 018. PAN: AABCC 2461K v. The DCIT, Corporate Circle -2, Coimbatore. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri Saroj Kumar Parida, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri G. Johnson, Addl. CIT स ु नवाई कȧ तारȣख/Date of Hearing : 21.03.2022 घोषणा कȧ तारȣख/Date of Pronouncement : 28.03.2022 आदेश /O R D E R PER MAHAVIR SINGH, VP: This appeal by assessee is arising out of order of the Commissioner of Income Tax (Appeals)-1, Coimbatore in Appeal No.138/16-17 dated 03.01.2019. The assessment was framed by the DCIT, Corporate Circle -2, Coimbatore for the assessment year 2 I.T.A. No.611/Chny/2019 2012-13 u/s. 144C(3) r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter ‘the Act’), vide order dated 09.05.2016. 2. At the outset, the ld.counsel for the assessee before us stated that the CIT(A) has passed ex-parte order and has not passed order on merits. The ld.counsel for the assessee drew our attention to para 3.0 which reads as under:- “3.0 Aggrieved by this the assessee preferred an appeal before the CIT(A), Coimbatore. Subsequently, relevant statutory notice dated 19.09.2018 was issued posting the case for hearing on 08.10.2018. The appellant sought for adjournment. The case was again posted for hearing on 08.11.2018. The appellant further sought for an adjournment. Subsequently, the case was posted for hearing on 02.01.2019. The appellant again sought for further adjournment. Inspite of several opportunities given to the appellant, no effort was seen from the appellant in persuing the appeal. Hence, the appeal is dismissed for non prosecution.” When these facts were confronted to ld. Senior DR, he could not controvert the above stated facts. 3. As the CIT(A)’s order is not on merits and moreover ex-parte, we are inclined to set aside the order and remand the matter back 3 I.T.A. No.611/Chny/2019 to his file for fresh adjudication. Accordingly, we set aside the order and remand the matter back to CIT(A) for fresh adjudication. 4. In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the court on 28 th March, 2022 at Chennai. Sd/- Sd/- (मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 28 th March, 2022 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.