Scorpio Iron Ltd, Panaji V. JCIT, Range - 1, Panaji

ITA 83/PAN/2020

AI Insights

The case involves Scorpio Iron Ltd., which appealed against the order of the Commissioner of Income Tax (Appeals)-1, Panaji, dated 11.09.2020. The CIT(A) had dismissed the appeal ex-parte due to the absence of the assessee or any representative to present their case. The Tribunal noted the absence of representation and the lack of a substantive adjudication on merits in the CIT(A)'s order. Acknowledging the principles of natural justice and the welfare nature of the Income Tax Act, the Tribunal decided to remand the case back to the CIT(A) for a thorough examination and a reasoned decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136867 (ITAT-PANAJI)
• Duration Of Justice: 2 year(s) 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: WT(D)
• Next Hearing Date: 31-12-0000
• Assessment Year: 2012-2013
• Appeal Filed On: 25-11-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BADRINATH YAMAJI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH :: PANAJI BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER (Through virtual hearing) ITA No.83/PAN/2020 (A.Y. 2012-13) Scorpio Iron Ltd., 505 A, Dempo Trade Center, Patto, Panaji, Goa-403 001. PAN: AAHCS 8190 H vs JCIT, Range-1, Panaji, Goa. Appellant Respondent Assessee by : None Revenue by : Shri Badrinath Yamaji Chavan, DR Date of hearing : 16/08/2023 Date of pronouncement : 22/08/2023 O R D E R Per PARTHA SARATHI CHAUDHURY, JM: This appeal preferred by the assessee emanates from the order of Commissioner of Income Tax (Appeals)-1, Panaji, (for short, ‘CIT(A)’), dated 11.09.2020 as per the grounds of appeal on record. 2. Despite service of notices on various dates, none appeared on behalf of the assessee nor any application for adjournment is filed before the ld. CIT(A). Therefore, ld. CIT(A) had dismissed the appeal of the assessee ex-parte. 3. We have heard ld.DR and perused the material available on record. We find that ld. CIT(A) has passed an ex-parte order and the ITA No.83/PAN/2020 Scorpio Iron Ltd. 2 rights and liabilities of the parties herein were not adjudicated on merits. That on perusal of Para 3 of the ld. CIT(A)’s order, it is seen that the assessee or its authorised representative neither appeared nor submitted any letter seeking adjournment in response to the notices issued. 4. That further it is evident from Para 4 of the order of ld. CIT(A)’s that it had decided the appeal considering the statements of facts, grounds of appeal and material on record. The process of judicial adjudication requires Quasi-Judicial authority to adjudicate the case on merits and come out with a speaking order. In the present case, the ld. CIT(A) was unable to do so because of the evasive nature of the assessee. However, keeping in mind the principles of natural justice and the very fact, the Income Tax Act is welfare legislation; we are of the considered view that one final opportunity should be given to the assessee to represent its case on merits. Therefore, the assessee is directed to present itself through its authorised representative before the ld. CIT(A) immediately on receipt of this order along with relevant/ necessary documents to present its case on merits before the ld.CIT(A) and he shall adjudicate the same by passing a speaking order while complying with the principles of natural justice. Issuance of any further notice to assessee is dispensed with. In view of the aforesaid directions, we set aside the order of the ld. CIT(A) and remand the matter back to his file. ITA No.83/PAN/2020 Scorpio Iron Ltd. 3 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in open Court on 22 nd August, 2023 Sd/- Sd/- (INTURI RAMA RAO) (PARTHA SARATHI CHAUDHURY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 22 nd August, 2023 vr/- Copy to : 1. The Appellant. 2. The Respondent. 3. The Pr. CIT concerned. 5. The DR, ITAT, Panaji Bench, Panaji. 6. Guard File. By Order // TRUE COPY // Senior Private Secretary ITAT, Pune.