Grewal Associates Pvt. Ltd, Gurgaon V. ACIT, Central Circle, Cuttack

ITSSA 38/CTK/2023

AI Insights

The case involves Grewal Associates Pvt Ltd., which appealed against the orders of the CIT(A)-2, Bhubaneswar concerning assessments under section 153A of the Income Tax Act for the assessment years 2013-14 to 2015-16. The appeals were initially dismissed due to the absence of the assessee's representation and lack of documents to substantiate their case. The Tribunal noted that despite multiple opportunities given to the assessee, they failed to respond adequately. However, in the interest of justice, the Tribunal decided to set aside the CIT(A)'s orders and remand the case for a fresh assessment on merits, allowing the assessee to present necessary documents and arguments.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300399 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 18-07-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 18-07-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 28-03-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAROJ KUMAR MAHAPATRA
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Assessment Year ITA No.96/CTK/2023: Asst.Year: 2015 Grewal Associates Pvt Ltd., FF 408, 4 th F1, MG Road, Gurgaon, Sewa, Corporation Park, Gurgaon PAN/GIR No. (Appellant Per Bench IT(ss) A Nos.37 & 38 against the separate 30.1.2023 in Appeal No 2/105347/2017 ITA No.96/CTK/2013 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL GIRISH AGRAWAL, ACCOUNTANT MEMBER IT(ss)A Nos.37 & 38/CTK/20 Assessment Years : 2013-14 to 2014 ITA No.96/CTK/2023: Asst.Year: 2015 Grewal Associates Pvt Ltd., FF- F1, MG Road, Gurgaon, Sewa, Corporation Park, Vs. ACIT, Central Circle, Cuttack PAN/GIR No.AABCG 3980 H (Appellant) .. ( Respondent Assessee by : None (Adjournment petition) Revenue by : Shri Saroj Kumar Mahapatra, CIT Date of Hearing : 19/07 Date of Pronouncement : 19/0 O R D E R IT(ss) A Nos.37 & 38/CTK/2023 are the appeals separate orders of the ld CIT(A)-2, Bhubaneswar both in Appeal Nos.Bhubaneswar-2/10533/2017- 7/2017-18, in the matter of assessment u/s.153A of the Act and ITA No.96/CTK/2013 is filed by the assessee against the order dated Page1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER AND WAL, ACCOUNTANT MEMBER /CTK/2023 14 to 2014-15 ITA No.96/CTK/2023: Asst.Year: 2015-16 ACIT, Central Circle, Respondent) : None (Adjournment petition) : Shri Saroj Kumar Mahapatra, CIT DR 7/2023 /07/2023 s filed by the assessee 2, Bhubaneswar both dated -18 and Bhubaneswar- in the matter of assessment u/s.153A of the Act and is filed by the assessee against the order dated IT(ss)A Nos.37 & 38/CTK/2023 Assessment Years : 2013-14 to 2014-15 ITA No.96/CTK/2023: Asst.Year: 2015-16 Page2 | 4 30.1.2023 of the ld CIT(A)-2, Bhubaneswar for the assessment year 2015- 16. 2. None appeared for the assessee. However, an adjournment petition dated 19 th July, 2023 is placed on record by the counsel for the assessee stating therein that the documents are not received to file the paper book. Perusal of appeal records shows that the appeals can be decided in the absence of the assessee, therefore, we reject the adjournment petition and proceed to dispose off the appeals. Shri Saroj Kumar Mahapatra, ld CIT DR appeared for the revenue 3. We have considered the submission of ld CIT DR. On perusal of the appellate orders, it is noticed that there were no responses to the notices fixing for hearing from 30.3.2018 to 3.1.2023 by the ld CIT(A). It is also noted that more than eleven opportunities were given to the assessee to present its case before the ld. CIT(A), but the assessee has not availed the same. Even though the assessee acknowledged the receipt of notices fixing the hearing on two occasions, it was submitted by the assessee that either the case is pending before the Settlement Commission or before the Hon’ble High Court and the assessee has not represented his case before the ld. CIT(A). Since there were no explanatory notes or other documents to rebut the findings of the Assessing Officer, the ld. CIT(A) dismissed the appeals filed by the assessee. It is noticed that ld. CIT(A) has reproduced the observation of the Assessing Officer and on the ground that no details IT(ss)A Nos.37 & 38/CTK/2023 Assessment Years : 2013-14 to 2014-15 ITA No.96/CTK/2023: Asst.Year: 2015-16 Page3 | 4 were furnished by the assessee, the ld CIT(A) has confirmed the action of the Assessing Officer. The effective reasons given by the ld CIT(A) in the impugned orders that no documents were filed by the assessee to substantiate its case. Therefore, to meet the ends of natural justice, we incline to give another opportunity to rebut its case. Consequently, we set aside the exparte orders of the ld. CIT(A) and direct him to decide the issue on merits in accordance with law after considering the material evidences and other details as may be submitted by the assessee before the ld. CIT(A) by giving one more opportunity of being heard to the assessee. The assessee is also directed to furnish complete details before the ld. CIT(A) for adjudicating the issues on merits. 4. In the result, the appeals filed by the assessee stand partly allowed for statistical purposes. Order dictated and pronounced in the open court on 19/07/2023. Sd/- sd/- (Girish Agrawal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 19/07/2023 B.K.Parida, SPS (OS) IT(ss)A Nos.37 & 38/CTK/2023 Assessment Years : 2013-14 to 2014-15 ITA No.96/CTK/2023: Asst.Year: 2015-16 Page4 | 4 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Grewal Associates Pvt Ltd., FF- 408, 4 th F1, MG Road, Gurgaon, Sewa, Corporation Park, Gurgaon 2. The Respondent: ACIT, Central Circle, Cuttack 3. The CIT(A)-2, Bhubaneswar 4. Pr.CIT-, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//