Shri Pawan Subhash Agrawal, Dhule V. Assistant Commissioner of Income Tax, Central Circle-2, Nashik, Nashik

ITA 673/PUN/2023

AI Insights

The case involves multiple appeals by different assessees, namely Pawan Subhash Agrawal, Rakesh Subhash Agrawal, and Subhash Chotamal Agrawal, against the orders of the Commissioner of Income Tax (Appeals) for various assessment years. The appeals were heard by the Income Tax Appellate Tribunal in Pune. The primary issue was the ex-parte nature of the orders passed by the CIT(A), which did not allow for a substantial adjudication of the rights and liabilities of the parties involved. The Tribunal noted the absence of the assessees during the initial hearings, leading to the ex-parte decisions, and decided to provide a final opportunity for the assessees to present their cases.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 138134 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 19-07-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 28-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE „B‟ BENCHES :: PUNE BEFORE SHRI R.S. SYAL, HON. VICE-PRESIDENT & SHRI PARTHA SARATHI CHAUDHURY, HON. JUDICIAL MEMBER ITA Nos.670 to 674/PUN/2023 (A.Y. 2014-15, 2014-15, 2010-11, 2012-13 & 2013-14) Pawan Subhash Agrawal, 104/2, Shanti Sadan, Agrawal Nagar, Dhule. PAN: ADNPA 2796 H vs ACIT, Central Circle-2, Nashik. Appellant Respondent ITA Nos.675 to 677/PUN/2023 (A.Y. 2012-13, 2014-15 & 2014-15) Rakesh Subhash Agrawal, 104/2, Shanti Sadan, Agrawal Nagar, Dhule. PAN: ABHPA 8104 B vs ACIT, Central Circle-2, Nashik. Appellant Respondent ITA Nos.678 & 679/PUN/2023 (A.Y. 2010-11 & 2014-15) Subhash Chotamal Agrawal, 104/2, Shanti Sadan, Agrawal Nagar, Dhule. PAN: AAPPA 5287 L vs ACIT, Central Circle, Nashik-2. Appellant Respondent Assessee by : None Revenue by : Shri Ajay Kumar Kesari & Shri B.M. Hiremath, DRs Date of hearing : 20/07/2023 Date of pronouncement : 20/07/2023 O R D E R Per Bench: These appeals preferred by the different assessees emanates from the separate orders of Commissioner of Income Tax(Appeals)-12, ITA No.670-679/PUN/2023 Pawan Subhash Agrawal & Ors. 2 Pune, dated 25/02/2019 for A.Y.2014-15; dated 18/04/2017 for A.Y. 2014-15; dated 29/06/2018 for A.Y. 2010-11; dated 26/02/2019 for A.Y. 2012-13; dated 18/04/2017 for A.Y. 2013-14; dated 19/04/2017 for A.Y. 2012-13; dated 19/04/2017 for A.Y. 2014-15; dated 25/02/2019 for A.Y. 2014-15; dated 28/06/2018 for A.Y.2010-11 and dated 19/04/2017 for A.Y. 2014-15 respectively as per the grounds of appeals on record. 2. At the time of hearing, none appeared for the assessee. The submissions of the ld.DR were considered along with documents/ materials on record and the cases were heard on merits. 3. We observe from the impugned orders in ITA Nos. 671, 672, 674, 675, 676, 678 & 679/PUN/2023 that these are all ex-parte orders passed by the ld. CIT(A). The rights and liabilities of the parties herein have not been substantially adjudicated by the first appellate authority in all these matters. The basic foundation of quasi-judicial authority is based on the principles of natural and equitable justice where the taxpayer/assessee needs to be heard and the rights and liabilities to be decided on merits of the case. In these matters, since the assessee(s) did not attend the hearing, it resulted in passing ex-parte orders by the concerned authority. In view of the Income-tax Act, being welfare legislation, we are of the considered view, one final opportunity should be provided to the assessee(s) to represent their cases before the ld. CIT(A) on merits and in view thereof, we set aside ITA No.670-679/PUN/2023 Pawan Subhash Agrawal & Ors. 3 the respective orders of ld. CIT(A) in all these matters and restore the same back to their respective files for re-adjudication as per law determining the cases on merits. Resultantly, all the appeals of the assessee(s) in the afore-stated matters stand allowed for statistical purposes. 4. That, in ITA Nos. 670, 673 & 677/PUN/2023, the assessee was present before the ld. CIT(A), however, some of these matters contain the issue of penalty and, for the sake of completeness, when the quantum is also set aside to the file of ld. CIT(A), therefore, these matters also should be remanded to the respective files of the ld.CIT(A), so that the first appellate authority can adjudicate as per law considering the totality of facts and circumstances of the cases of the assessee(s). Accordingly, these matters are also allowed for statistical purposes. 5. In the combined result, all the appeals of the assessee(s) are allowed for statistical purpsoes. Order pronounced in open Court on 20 th July, 2023. Sd/- Sd/- (R.S. SYAL) (PARTHA SARATHI CHAUDHURY) VICE-PRESIDENT JUDICIAL MEMBER Dated : 20 th July, 2023 vr/- ITA No.670-679/PUN/2023 Pawan Subhash Agrawal & Ors. 4 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.