M/S MICA MOLD FINSERV PVT.LTD.,KOLKATA V. INCOME TAX OFFICER, WARD-2(3), JAMSHEDPUR, JAMSHEDPUR

ITA 61/RAN/2022

AI Insights

The case involves M/s Mica Mold Finserv Pvt. Ltd., the appellant, contesting an order from the National Faceless Appeal Centre, Delhi, for the Assessment Year 2011-12. The primary contention arose from the assessee's failure to comply with various notices during the assessment and appellate proceedings, leading to the confirmation of additions by the lower authorities. Despite multiple opportunities, the assessee did not appear or provide necessary submissions, prompting the Tribunal to consider the principles of natural justice and remand the case for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470581 (ITAT-RANCHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 61/Ran/2022 (Assessment Year-2011-12) M/s Mica Mold Finserv Pvt. Ltd., 135/A, Chittaranjan Avenue, Kolkata-700007 (West Bengal) PAN No. AAFCM 6187 L Vs. I.T.O., Ward 2(3), Jamshedpur. Appellant/ Assessee Respondent/ Revenue Assessee represented by None Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 09/01/2025 Date of pronouncement 18/02/2025 O R D E R PER: RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER: 1. This appeal by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals), [in short, the ld. CIT(A)] dated 14/07/2022 for the Assessment Year (AY) 2011-12 as per the grounds of appeal on record. 2. At the time of hearing, none has appeared on behalf of assessee, though, the notice of hearing have been duly served on the given address. 3. Submissions of the learned Senior Departmental Representative (ld. Sr.DR) for the revenue were recorded and the documents have been given careful consideration while the matter is taken as heard. The ld. Sr. DR for the revenue supported the orders of the lower authorities and stated that sufficient opportunities have already been provided to the assessee as evident from the orders of the lower authorities. The ld. Sr.DR, therefore, submitted that even before the Tribunal, neither the assessee has appeared nor any application for ITA No. 61/Ran/2022 M/s Mica Mold Finserv Pvt. Ltd. Vs ITO 2 adjournment has been given. Thus, the assessee does not deserve any leniency and additions made by the Assessing Officer may be upheld. 4. We have carefully considered the submissions of the ld. Sr. DR for the revenue and have gone through the orders of the lower authorities. We find that the Assessing Officer completed the assessment under Section 143(3) r.w.s 147 of the Act on 20/12/2018. On appeal before the ld. CIT(A), the assessee was again served with various notices to substantiate the various grounds of appeal raised before ld. CIT(A). However, no compliance was made by assessee. Accordingly, the ld. CIT(A), in absence of any submission or evidence, confirmed the addition. 5. Now before us, again none has appeared to substantiate its case. It is correct that reasonable opportunities have been provided to the assessee, still, there was no compliance. The facts remain that the income tax laws are within the ambit of welfare legislation which are absolutely separate from penal legislation and therefore, given the facts and circumstances and as per applicable law, benefit of doubt has to be attributed to the assessee/tax payer. There may be circumstances beyond the control of assessee or \"vis major\" because of which the assessee may not have able to comply with the notices before the revenue authorities. Under the given facts on record, which cannot be said that such non-compliance was deliberate or malafide on the part of assessee. Considering the facts and circumstances of the case and keeping in view the principles of natural justice, the matter is restored to the file of ld. CIT(A) for deciding the matter afresh. Needless to direct that before passing the order, the ld. CIT(A) shall grant reasonable opportunity of being heard to the ITA No. 61/Ran/2022 M/s Mica Mold Finserv Pvt. Ltd. Vs ITO 3 assessee. The assessee is also directed to avail this opportunity and not to cause further delay and seek adjournment without any valid reasons and to furnish all the details and evidences to justify various grounds of appeal raised by it. In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes. 6. In the result, this appeal of assessee is allowed for statistical purposes only. Order announced in open court on 18th February, 2025. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (RATNESH NANDAN SAHAY) JUDICIAL MEMBER ACCOUNTANT MEMBER Ranchi, Dated: 18/02/2025 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT 4. DR By order 5. Guard File Sr. Private Secretary, ITAT, Ranchi "