KIRTI POLYMERS,RAJKOT V. INCOME TAX OFFICER, WARD 1(1)(1), RAJKOT, RAJKOT

ITA 379/RJT/2025

AI Insights

The case involves two interconnected appeals by M/s Kirti Polymers against the orders passed by the Learned Commissioner of Income Tax (Appeal)/National Faceless Appeal, Centre (NFAC), Delhi, concerning the Assessment Years 2013-14 and 2014-15. The appeals were related to penalties imposed under section 271(1)(b) of the Income Tax Act, 1961, for non-compliance with notices. The primary contention of the assessee was the lack of representation and an ex-parte decision, which they argued violated the principles of natural justice. The Departmental Representative did not object to the remittance of the case back to the CIT(A). The Tribunal decided to remit the penalty appeals back to the CIT(A) for fresh adjudication in light of the pending quantum appeals for the same assessment years.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775800 (ITAT-RAJKOT)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 03-06-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside; Principle of natural justice

Judgement Text

" आयकरअपीलीयअिधकरण IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपीलसं (िनधाᭅरणवषᭅ/Assessment Year: (20 Appellant by Respondent by Date of Hearing Date of Pronouncement PerDr. Arjun Lal Saini, Accountant Member: The present two appeal separate orders passed by the Learned Commissioner of Income Tax (Appeal)/National Faceless Appeal, Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)/NFAC”] both orders dated assessment orders passed u/s. 271(1)(b) of referred to as “the Act”) relevant to the Assessment Year 15. M/s Kirti Polymers Plot No. 4, Sr. No. 266 ,Bihind Rangoli Engg. Sapar Sapar, Rajkot Rajkot-360005, Gujarat ᭭थायीलेखासं./जीआइआरसं./PAN/GIR No.: (अपीलाथᱮ/Appellant) आयकरअपीलीयअिधकरण,राजकोटɊायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 379 & 386/RJT/2025 Assessment Year: (2013-14 & 2014-2015) : Shri Rushit Sheth, Ld. AR : Shri Abhimanyu Singh Yadav, Ld. : 01/09/2025 Date of Pronouncement : 11/09/2025 ORDER . Arjun Lal Saini, Accountant Member: appeals have been filed by the same Assessee, against the passed by the Learned Commissioner of Income Tax (Appeal)/National Faceless Appeal, Centre (NFAC), Delhi [hereinafter referred to both orders dated 05.05.2025 arising in the matter of passed u/s. 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) relevant to the Assessment Years(AY) 2013 Plot No. 4, Sr. No. 266 ,Bihind Rangoli Vs. The Income Tax Officer, Ward 1(1)(1) Aaykar Bhavan, Income Tax Officer, Race Ring Road, Rajkot, Rajkot-360001, Gujarat PAN/GIR No.: AAGFM2568K (ᮧ᭜यथᱮ/Respondent) राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER , Ld. Sr. DR Assessee, against the passed by the Learned Commissioner of Income Tax (Appeal)/National Faceless Appeal, Centre (NFAC), Delhi [hereinafter referred to 05.05.2025 arising in the matter of separate the Income Tax Act, 1961 (hereinafter 2013-14& 2014- The Income Tax Officer, Ward- Aaykar Bhavan, Income Tax ing Road, Rajkot, Printed from counselvise.com ITA No. 379 & 386/Rjt/2025 M/s. Kirti Polumers 2. Since, both these appeals are interconnected, and pertain to same assessee; therefore both these appeals has been consolidated order is being passed for convenience and brevity 3. At the outset itself, the ld. Counsel for the assessee by contending that the assessee could not represent his case before Ld the order being an ex-parte order, stood vitiated on account of violation of principle of natural justice. quantum appeal of the assessee for the same Assessment Year 2013 2014-15, are pending before the Ld. CIT(A). 271(1)(b) of the Act are also remitted back to the file of the Ld. CIT(A) for fresh adjudication as per outcome of the quantum proceedings. assessee contended that in the interest of justice, another opportunity to contest the appeal before the Ld. first appellate authority may be granted to the assessee. 4. On the other hand, the ld. DR for the Revenue debarred from objecting the stand of the ld. Counsel. 5. I have heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld CIT(A) and other materials brought on record. the assessee under consideration for both the assessment years, namely AY 2013 14 & 2014-15, which are pending before the Ld. CIT(A). view that these penalty appeal to the file of the Ld. CIT(A). Since, both these appeals are interconnected, and pertain to same assessee; therefore both these appeals has been clubbed and heard together and is being passed for convenience and brevity. At the outset itself, the ld. Counsel for the assessee assailed the impugned order by contending that the assessee could not represent his case before Ld parte order, stood vitiated on account of violation of principle of natural justice. The Ld. Counsel for the assessee submitted that quantum appeal of the assessee for the same Assessment Year 2013 pending before the Ld. CIT(A). Therefore, these penalty appeal also remitted back to the file of the Ld. CIT(A) for fresh adjudication as per outcome of the quantum proceedings. The ld. Counsel for the t in the interest of justice, another opportunity to contest appeal before the Ld. first appellate authority may be granted to the assessee. he ld. DR for the Revenue debarred from objecting the stand have heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld materials brought on record. I note that the quantum appeal fo the assessee under consideration for both the assessment years, namely AY 2013 pending before the Ld. CIT(A). Therefore, penalty appeals u/s. 271(1)(b) of the Act should also remitted back to the file of the Ld. CIT(A). Therefore, I deem it fit and proper to set aside the 2 Since, both these appeals are interconnected, and pertain to same assessee; clubbed and heard together and a assailed the impugned order by contending that the assessee could not represent his case before Ld. CIT(A) and parte order, stood vitiated on account of violation of The Ld. Counsel for the assessee submitted that quantum appeal of the assessee for the same Assessment Year 2013-14 and AY- penalty appeals u/s. also remitted back to the file of the Ld. CIT(A) for fresh The ld. Counsel for the t in the interest of justice, another opportunity to contest appeal before the Ld. first appellate authority may be granted to the assessee. he ld. DR for the Revenue debarred from objecting the stand have heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld note that the quantum appeal for the assessee under consideration for both the assessment years, namely AY 2013- herefore, I am of the . 271(1)(b) of the Act should also remitted back deem it fit and proper to set aside the Printed from counselvise.com ITA No. 379 & 386/Rjt/2025 M/s. Kirti Polumers order of the ld. CIT(A) and remit the matter back to the file of the ld. CIT(A) to adjudicate the issue afresh on merits. 6. In the result, both these appeal AY 2013-14 and 2014-15), are Order is pronounced in the open court on राजकोट/Rajkot ᳰदनांक/ Date: 11/09/2025 Copy of the order forwarded to :  The assessee  The Respondent  CIT  The CIT(A)  DR, ITAT, RAJKOT  Guard File /True copy/ order of the ld. CIT(A) and remit the matter back to the file of the ld. CIT(A) to adjudicate the issue afresh on merits. appeals of the assessee (ITA No. 379 & 386/Rjt/2025 for are allowed for statistical purposes. Order is pronounced in the open court on 11/09/2025. Sd/- (DR. A.L. SAINI) ACCOUNTANT M (True Copy) By order Assistant Registrar/Sr. PS/PS ITAT, Rajkot 3 order of the ld. CIT(A) and remit the matter back to the file of the ld. CIT(A) to (ITA No. 379 & 386/Rjt/2025 for SAINI) CCOUNTANT MEMBER Assistant Registrar/Sr. PS/PS Printed from counselvise.com "