Shree Harikrushna Welfare Trust, Bhachau-Kutch V. The DCIT/ACIT (CPC), Banagalore

ITA 8/RJT/2022

AI Insights

The case involves two appeals by Shree Harikrushna Welfare Trust against the orders of the National Faceless Appeal Centre (NFAC), Delhi, which were originally passed by the DCIT, CPC, Bengaluru. The appeals were related to the assessment orders for the years 2016-17 and 2017-18. The primary issue was the rejection of the appeals by the NFAC due to the non-appearance of the assessee, despite multiple opportunities given. The Tribunal noted the procedural lapses and the need for a fair hearing, leading to the decision to remand the case back to the CIT(A) for a fresh adjudication.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 299788 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 23-08-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 19-01-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH KUMAR PANDEY
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ I. T.A. Nos. 07 & 08 /Rjt/202 2 ( नधा रण वष / A ss es sment Years : 2016 -1 7 & 20 17-18) Sh r i H a rik r u s h na W e lf ar e T r u s t 1, S wa min ar a ya n G u ru ku l, N at io n a l H i gw a y B ha c ha u, G uj ar a t - 37 0 1 40 बनाम/ Vs . T h e A C I T ( CP C ) B e ng a lu r u थायी लेखा सं./जीआइआर सं./P A N/ G I R N o . : A A G T S6 1 4 9 E (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Shri D. M. Rindani, A.R. यथ क ओर से / Respondent by : Shri Ashish Kumar Pandey, Sr. DR स ु नवाई क तार ख / D a t e o f H e a r i ng 24/08/2023 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 30/08/2023 O R D E R PER Ms. MADHUMITA ROY - JM: The instant two appeals at the instance of the assessee are directed against the orders both dated 16.11.2021 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the assessment orders dated 03.01.2018 & 25.03.2019 passed by the DCIT, CPC, Bengaluru under Section ITA Nos. 07 & 08/Rjt/2022 [Shree Harikrushna Welfare Trust vs. ACIT(CPC)] A.Ys. 2016-17 & 2017-18 - 2- 143(1) of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2016-17 & 2017-18. 2. There is delay in filing the instant appeals for 2 years 5 months & 1 year 2 months, respectively. Before the Ld. CIT(A) NFAC, the delay was not condoned in both the matters. It is the case of the assessee as submitted by the Ld. AR before us that the adjournment application was filed before the Ld. CIT(A) NFAC. However, that was not considered and ultimately final order rejecting the appeal preferred by the assessee was passed. 3. On the contrary, the Ld. DR relied upon the order passed by the Ld. CIT(A) NFAC rejecting the appeal, since, matter was fixed on three occasions and the assessee did not appear before the First Appellate Authority. 4. We have heard the respective parties and perused the materials available on record including the orders passed by the authorities below. Admittedly the Ld. CIT(A) NFAC dismissed the appeal ex parte. It is also a fact that assessee was given opportunity on three occasions but none appeared except adjournment application barring 1 or 2 occasions. However, the appellant could not ventilate his grievance before the Ld. CIT(A) NFAC as the order being an ex parte one and therefore, in order to prevent the miscarriage of justice, we would like to give a further opportunity of being heard to the appellant by the Ld. CIT(A) NFAC. We also make it clear that we are not giving any observation on the delay aspect in preferring the appeal before the Ld. CIT(A) NFAC. We set aside the issue to the file of the Ld. CIT(A) NFAC to adjudicate the same afresh upon giving opportunity of being heard to the appellant and upon considering the evidence which the appellant may choose ITA Nos. 07 & 08/Rjt/2022 [Shree Harikrushna Welfare Trust vs. ACIT(CPC)] A.Ys. 2016-17 & 2017-18 - 3- to file at the time of appellate proceeding. The Ld. CIT(A) NFAC will also take an independent call on the point of delay as we are not adjudicating this aspect here. Hence, the Ld. CIT(A) NFAC is directed to deal with the delay aspect and to pass order accordingly. 6. In the combined result, assessee’s both appeals are allowed for statistical purposes This Order pronounced on 30/08/2023 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 30/08/2023 S. K. SINHA True Copy आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं%धत आयकर आय ु 'त / Concerned CIT 4. आयकर आय ु 'त(अपील) / The CIT(A)- 5. *वभागीय -त-न%ध, आयकर अपील य अ%धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड3 फाईल / Guard file. By order/आदेश से, D e p u t y / A s s t t . R e g i s t r a r I T A T , R a j k o t