M/S SHWAS HOMES PVT LTD,ERNAKULAM V. THE ACIT CORPORATE CIRCLE 2(1), KOCHI

ITA 250/COCH/2023

AI Insights

The case involves Shwas Homes Private Limited appealing against the order of the National Faceless Appeal Center / Commissioner of Income-tax (Appeals) dated 23.08.2022, related to the assessment year 2014-2015. The appeal was initially delayed by 133 days due to the health issues of the company's director, which was later condoned by the Tribunal. Despite multiple listings, the assessee did not appear, leading the Tribunal to decide based on the available records. The Tribunal found that the CIT(A) had sustained the additions made by the Assessing Officer without considering the assessee's request for a virtual hearing, which was a procedural oversight. Consequently, the Tribunal remitted the case back to the CIT(A) for a fresh hearing, ensuring the assessee is given a fair opportunity to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 397210 (ITAT-COCHIN)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LEENA LAL
• Keywords: Condonation of delay

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Prakash Chand Yadav, Judicial Member ITA No.250/Coch/2023 : Asst.Year 2014-2015 Shwas Homes Private Limited Ground Floor, Shwas Mystic Heights, Kaniyampuzha Road Eroor P.O. Ernakulam – 682 306. PAN : AAJCS3622A. v. The Asst.Commissioner of Income-tax, Corporate Circle 2(1) Kochi. (Appellant) (Respondent) Appellant by : --- None --- Respondent by : Smt.Leena Lal, Sr.AR Date of Hearing : 27.05.2025. Date of Pronouncement : 30.05.2025 O R D E R Per Prakash Chand Yadav, JM : The present appeal of the assessee is arising from the order of the National Faceless Appeal Center / learned Commissioner of Income-tax (Appeals) [“CIT(A)”] dated 23.08.2022 and relates to the assessment year 2014-2015. 2. There is a delay of 133 days in the present appeal, for which the assessee has filed one application for condonation of delay explaining that the Director of the assessee-company, who was looking after the tax matters, was suffering from severe back pain and other deceases. ITA No.250/Coch/2023. Shwas Homes Private Limited. 2 3. The learned DR opposed the prayer of the assessee for condonation of delay. 4. After considering the rival submissions, we hereby condone the small delay of 133 days considering the reasons as specified in the duly sworn affidavit and proceed to decide the matter on merits. 5. Today, when the matter has been called up for hearing, nobody appeared from the side of the assessee, despite proper service of notice. It is pertinent to mention here that since 2023 the matter has been listed 11 times before the Bench and on the earlier occasion, the Counsel for the assessee has appeared before the Tribunal. Therefore, we are deciding the matter on the basis of the material available on record. 6. At the outset, we observe that the CIT(A) has sustained the additions made by the AO without considering the request of the assessee for virtual hearing. Therefore, in the interest of justice, we remit the matter back to the file of CIT(A) for deciding afresh. It is pertinent to mention here that in this case the assessee has also approached the Hon’ble High Court and upon the directions of the High Court, the CIT(A) has fixed the case for hearing on 3rd August, 2022 and the notice for virtual hearing was also issued to the assessee on 28th July, 2022. However, despite this, no-one appeared from the side of the assessee. Therefore, in the interest of justice, we remit this matter back to the file of the CIT(A). Needless to say, the CIT(A) ITA No.250/Coch/2023. Shwas Homes Private Limited. 3 shall afford meaningful opportunities to the assessee, before passing any order. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 30th day of May, 2025. Sd/- (Inturi Rama Rao) Sd/- (Prakash Chand Yadav) ACCOUNTANT MEMBER JUDICIAL MEMBER Cochin; Dated : 30th May, 2025. Devadas G* Copy to : 1. The Appellant. 2. The Respondent. 3. The CIT, Cochin. 4. The DR, ITAT, Cochin. 5. Guard File. Asst.Registrar/ITAT, Cochin "