Appeal details
Counselvise Citation
[2023] 100 COUNSELVISE.COM (IT) 4946 (ITAT-INDORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
6 month(s) 18 day(s)
Appellant
Respondent
Appeal Type
Income Tax (Search & Seizure) Appeal
Pronouncement Date
29-11-2023
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
DB
Next Hearing Date
20-11-2023
Assessment Year
2014-2015
Appeal Filed On
11-05-2023
Judgement Text
Page 1 of 3 आयकर अपीलीय अिधकरण, इंदौर Ɋायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No.09/Ind/2023 Assessment Year : 2014-15 M/s. My Car Bhopal Private Limited, 2, Malviya Nagar, Bhopal. बनाम/ Vs. DCIT, CENTRAL – 1, Bhopal (Assessee / Appellant) (Revenue / Respondent) PAN: AADCM5390D Assessee by Ms. Nisha Lahoti, CA Revenue by Ms. Simran Bhullar, CIT DR Date of Hearing 21.11.2023 Date of Pronouncement 30.11.2023 आदेश/O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 06.03.2023 passed by learned Commissioner of Income-Tax (Appeals)-3, Bhopal [“CIT(A)”], which in turn arises out of assessment-order dated 17.09.2021 passed by learned DCIT, Central-1, Bhopal [“AO”] u/s 153A read with section 92CA(4) & 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2014-15, the assessee has filed this appeal. 2. Heard the learned Representatives of both sides and case-records perused. 3. Ld. AR carried us to Para 1.3 of the impugned order and pointed out that the CIT(A) issued notices of hearing to assessee but the same remained M/s. My Car Bhopal P. Ltd., Bhopal vs. DCIT, Central -1, Bhopal IT(SS)A No.09/Ind/2023 Assessment year 2014-15 Page 2 of 3 unattended by assessee. Therefore, the CIT(A) has decided first appeal ex- parte. Ld. AR further submits that the assessee is a company and its main director, who use to deal with functions, expired in the year 2019 and thereafter the responsibilities fell upon a lady director for whom it was difficult to carry out the functions. For that reason, the business agency of assessee-company was also seized and many of the matters including the first-appeal in present case could not be attended. However, the lady director is ready and willing to make representation before CIT(A) if an opportunity is given. Ld. AR prays that the matter may be remanded to the file of Ld. CIT(A) for a proper adjudication on merit after giving due opportunity of hearing to the assessee. Ld. DR for revenue opposed request of assessee with the submission that the assessee is a company and it must be having benefit of employees and professionals to take care of affairs. Therefore, there is no worth in the submission of assessee. She further submitted that it is a wastage of precious time of department to give another opportunity to assessee. In rejoinder, Ld. AR submitted that it is a case of special assessment u/s 153A for multiple years and the appeals of other years are still pending before CIT(A), therefore also it would be appropriate to remand this matter to the file of CIT(A). 4. We have considered rival submissions of both sides. We find that the CIT(A) has decided first-appeal ex-parte due to non-representation by assessee. We find some weightage in the submission made by Ld. AR that owing to death of key director, the entire responsibilities fell upon a lady director who found it difficult to carry out functions which led to non- representation before CIT(A). It is noteworthy that the present-appeal before us is also filed by lady director. Then, it is a case of search proceeding for which assessments of several years, namely AY 2013-14 to 2016-17 were made by a consolidated assessment-order dated 17.09.2021 out of which first-appeal of AY 2014-15 alone had been decided by CIT(A) and appeals of all other years, as informed by Ld. AR, are still pending at the level of CIT(A). M/s. My Car Bhopal P. Ltd., Bhopal vs. DCIT, Central -1, Bhopal IT(SS)A No.09/Ind/2023 Assessment year 2014-15 Page 3 of 3 In the circumstances, we find that it would be most appropriate to remand this case back to CIT(A) who would aptly decide the present matter while deciding appeals of other years. This would not harm anyone, neither the assessee nor the department, in fact it would result in correct adjudication of the issues and thereby enable the department to recover correct tax liabilities which is exactly the purpose of law. Therefore, taking a judicious call, we remand this matter to CIT(A) who shall make a fresh adjudication after giving opportunity of hearing to the assessee, uninfluenced by his earlier decision. The assessee is also directed to ensure participation in the hearings fixed by Ld. CIT(A) and do not seek unnecessary adjournments. 5. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in the open court on 30.11.2023. sd/- VIJAY PAL RAO JUDICIAL MEMBER sd/- B. M. BIYANI ACCOUNTANT MEMBER Indore िदनांक/Dated : 30.11.2023. CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore
