M/S. GLENCO DISTILLERIES PVT. LTD.,CHENNAI V. ITO, NCW-2(2), CHENNAI

ITA 2005/CHNY/2024

AI Insights

This case involves an appeal by M/s. Glenco Distilleries Pvt. Ltd. against an ex parte order passed by the Learned Commissioner of Income Tax (Appeals), Delhi, for the Assessment Year 2017-18. The appeal was necessitated due to the assessee's non-response to multiple notices during the appellate proceedings, attributed to technical glitches and the absence of the company's directors. The Tribunal found merit in the assessee's claim of being unaware of the notices due to these issues and decided to give the assessee another opportunity to present its case.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 107515 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 24-09-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 26-07-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.ANITA
• Keywords: Set aside
• Section: 250

Judgement Text

"आयकर अपीलीय अिधकरण, ’सी’ \u0001यायपीठ, चे\tई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI \u0001ी एबी टी. वक , \u000bाियक सद\u0011 एवं एवं एवं एवं \u0001ी मनोज क ुमार अ\u0019वाल, लेखा सद\u0007 क े सम\u001d BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2005/Chny/2024 िनधा\u000eरण वष\u000e/Assessment Year: 2017-18 M/s.Glenco Distilleries Pvt. Ltd., 10 Krishna Arcade, 2nd Floor, Rajabathar Street, T. Nagar, Chennai-600 017. v. The ITO, Corporate Ward-2(2), Chennai. [PAN: AADCG 6425 B] (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : None \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Ms. R. Anita, Addl.CIT सुनवाईक\u001aतारीख/Date of Hearing : 24.09.2024 घोषणाक\u001aतारीख /Date of Pronouncement : 04.12.2024 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter in short \"the Ld.CIT(A)”), Delhi, dated 30.05.2024 for the Assessment Year (hereinafter in short \"AY”) 2017-18 passed an ex parte order qua ITA No.2005/Chny/2024 (AY 2017-18) M/s.Glenco Distilleries Pvt. Ltd. :: 2 :: assessee since the assessee didn’t respond to ‘9’ notices issued by him in the course of the appellate proceedings. 2. None appeared for the assessee. Having gone through the grounds of appeal raised by the assessee, it is noted that the assessee is aggrieved by the ex parte order passed by the Ld.CIT(A). 3. Having gone through the impugned order of the Ld.CIT(A), we find from the statement of facts filed along with the appeal that the reason for not responding to the notice of the Ld.CIT(A) was that the Directors of the assessee-company were out of station and the employees who handled the tax matters were in the dark about the notices issued by Tax Authorities, due to technical glitches in the computer, except one notice dated 21.07.2023 when they requested for adjournment which fact that the Ld.CIT(A) himself acknowledges at Page No.3 of the impugned order. According to the assessee, thereafter, also the assessee was in unaware about the notices due to the same problem in the network, etc., as stated supra. In such a scenario, we are of the considered view that the assessee should be given one more opportunity of hearing by the Ld.CIT(A). Therefore, we set aside the impugned order of the Ld.CIT(A) and restore the appeal before him and the assessee is directed to file the relevant documents to substantiate its grounds of appeal and the Ld.CIT(A) to adjudicate the grounds of appeal raised by the assessee in ITA No.2005/Chny/2024 (AY 2017-18) M/s.Glenco Distilleries Pvt. Ltd. :: 3 :: accordance with sub-section (6) of section 250 of the Income Tax Act, 1961 and if necessary the Ld.CIT(A) may call for remand report and pass order in accordance to law after hearing the assessee. 4. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 04th day of December, 2024, in Chennai. Sd/- (मनोज क ुमार अ\u0019वाल) (MANOJ KUMAR AGGARWAL) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (एबी टी. वक ) (ABY T. VARKEY) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे\tई/Chennai, !दनांक/Dated: 04th December, 2024. TLN, Sr.PS आदेश क\u001a \u0017ितिलिप अ$ेिषत/Copy to: 1. अपीलाथ\f/Appellant 2. \r\u000eथ\f/Respondent 3. आयकरआयु\u0014/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\rितिनिध/DR 5. गाड\u001dफाईल/GF "