Sant Yamaji Buwa Math , Nagpur V. Income Tax Officer -Ward -4(4), Nagpur

ITA 80/NAG/2019

AI Insights

The case involves Sant Yamaji Buwa Math, the appellant, contesting an order from the CIT(A)-1, Nagpur, for the assessment year 2013-14. The appeal was initially dismissed ex-parte by the CIT(A) due to the appellant's non-appearance at multiple hearings. The Tribunal found no evidence suggesting the non-appearance was intentional or deliberate. Consequently, the Tribunal decided to restore the case to the CIT(A) for a fresh hearing, emphasizing the need for substantial justice.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 136797 (ITAT-NAGPUR)
• Duration Of Justice: 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-12-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 31-10-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 26-01-2022
• Other Referred Cases: Collector Land Acquisition V/s. Mst. Katiji & Others (1987) 167 ITR 471
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Section: 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR – VIRTUAL COURT BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.80/NAG/2019 िनधाᭅरण वषᭅ / Assessment Year: 2013-14 Sant Yamaji Buwa Math, C/o. Pandurang Manapure, Chitnispura Juni Shukrawari, Nagpur-440008. PAN : AACTC5666C Vs. ITO, Ward- 4(4), Nagpur. Appellant Respondent आदेश / ORDER PER S. S. GODARA, JM: This assessee’s appeal for assessment year 2013-14 arises against the CIT(A)-1, Nagpur’s order dated 12.12.2018 passed in case no. CIT(A)-1/29/2014-15, involving proceedings u/s 143(1) of the Income Tax Act, 1961; in short “the Act”. Heard both the parties. Case file perused. 2. It emerges at the outset that the instant appeal suffers from 14 days delay stated to be attributed to various communication gaps. The same stands condoned in larger interest of justice in light of hon’ble apex court’s landmark decision in the case of Collector Land Acquisition V/s. Mst. Katiji & Others (1987) 167 ITR 471 Assessee by : Shri Mahavir Atal Revenue by : Shri G. J. Ninawe Date of hearing : 01.11.2022 Date of pronouncement : 27.12.2022 ITA No.80/NAG/2019 2 (SC) setting the law long back that such all technical aspects must make way for the cause of substantial justice. The assessee’s instant condonation petition is accepted. The case is now taken up for adjudication on merits. 3. It is next noticed that the CIT(A) has dismissed the assessee’s appeal by passing lower appellate order ex-parte on the ground that the assessee had failed to appear despite the fact that its lower appeal had been posted for hearing on various occasions. Learned departmental representative could hardly dispute that there is no indication in the CIT(A)’s detailed discussion which could form basis for concluding that the assessee’s non-appearance therein was either intentional or deliberate; as the case may by. Faced with this situation and in the larger interest of justice, I deem it fit to restore the assessee’s instant appeal back to the CIT(A) for his fresh adjudication as per law within three effective opportunities of hearing. Ordered accordingly. 4. This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced on this 27 th day of December, 2022. Sd/- (S. S. GODARA) JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 27 th December, 2022. Sujeet ITA No.80/NAG/2019 3 आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-1, Nagpur. 4. The Pr. CIT-1/2/3, Nagpur. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, नागपुर / DR, ITAT, Nagpur. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.