M/s. D. M. Woolen Mills (P) Ltd. , Indore V. DCIT-2(1), Indore

ITA 924/Ind/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0808 (ITAT-INDORE)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 25-10-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R.P.MOURYA
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO.924/IND/2019 ASSESSMENT YEARS: 2015-16 APPELLANT BY NONE REVENUE BY SHRI R.P. MOURYA , SR. DR DATE OF HEARING 1 0.06 .2020 DATE OF PRONOUNCEMENT 11 .0 6 .2020 O R D E R PER MANISH BORAD, AM. THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(A)-I, INDORE DATED 03.07.2019 PERTAINING TO ASSESSMENT YE AR 2015-16. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL: 2. ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL; L. THAT THE LEARNED CIT(A) ERRED IN PASSING AN EX-PART E ORDER BY DISMISSING THE APPEAL SUMMARILY. THAT EVEN EX PARTE ORDER HAS TO BE PASSED ON THE BASIS OF MERITS. THE ORDER SO PASSED BEING DENIAL OF NATURAL JUSTICE, THE SAME REQUIRE TO BE QUASHED. M/S D.M. WOOLEN MILLS PVT. LTD, 51, LAXMI BAI NAGAR, FORT, INDORE VS. DCIT 2 (1),INDORE (APPELLANT) (REVENUE ) PAN AAACD6054A ITA NO.924/IND/2019 D.M. WOOLLEN MILLS PVT. LTD 2 WITHOUT PREJUDICE TO THE ABOVE 2. THAT THE LD CIT(A) ERRED IN CONFIRMING ADDITION OF RS.78,84,088/- BEING AMOUNT OF ESIC, PF & OTHER TAXES PAID. THE DISALLO WANCE SO MADE BEING ILLEGAL AND WRONG, THE SAME, THEREFORE, REQUIRE TO BE DELETED. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE AP PEAL WAS TAKEN UP WITH THE ASSISTANCE OF LD. DEPARTMENTAL RE PRESENTATIVE. ON PERUSAL OF THE IMPUGNED ORDER WE FIND THAT THE O RDER OF LD. CIT(A) IS EX-PARTE DUE TO NON APPEARANCE OF THE ASSESSEE. LD. CIT(A) HAS NOT DEALT WITH MERITS OF THE CASE. 4. LD. DEPARTMENTAL REPRESENTATIVE SUPPORTED THE OR DERS OF LD. CIT(A) CONTENDING THAT SUFFICIENT OPPORTUNITY WAS GIVEN TO THE ASSESSEE WHICH WAS NOT AVAILED. 5. WE HAVE HEARD LD. DEPARTMENTAL REPRESENTATIVE AN D PERUSED THE RECORDS PLACED BEFORE US. CONSIDERING THE FACTS AN D CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT SINCE NO MEANINGFUL O PPORTUNITY WAS PROVIDED TO THE ASSESSEE, IN THE INTEREST OF JUSTIC E AND BEING FAIR TO BOTH THE PARTIES AND CONSIDERING THAT LD. CIT(A) HAS NOT DEALT WITH THE MERITS OF THE CASE, WE RESTORE ALL THE ISSUES RAISED ON ME RITS IN THE INSTANT APPEAL TO THE FILE OF LD. CIT(A) FOR AFRESH ADJUDIC ATION ON MERITS AND FOR PASSING A SPEAKING ORDER AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO COOPERATE/APPEAR ITA NO.924/IND/2019 D.M. WOOLLEN MILLS PVT. LTD 3 BEFORE LD. CIT(A) ON THE DATE OF HEARING AND SHOUL D REFRAIN FROM TAKING UNNECESSARY ADJOURNMENT UNLESS OTHERWISE REQUIRED F OR REASONABLE CAUSE. 6. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. THE ORDER PRONOUNCED IN THE OPEN COURT ON 1 1.06.2020. SD/- SD/- ( KUL BHARAT) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 11 JUNE, 2020 /DEV COPY TO: THE APPELLANT/RESPONDENT/CIT CONCERNED/CIT (A) CONCERNED/ DR, ITAT, INDORE/GUARD FILE. BY ORDER, ASSTT.REGISTRAR, I.T.A.T., INDORE