RACHANA BUILDERS AND DEVELOPERS,AMRAVATI V. DCIT, AMRAVATI CIRCLE, AMRAVATI

ITA 183/NAG/2024

AI Insights

The case involves Rachana Builders and Developers, the appellant, contesting orders from the Commissioner of Income Tax (Appeals) for the Assessment Years 2013-14 and 2014-15. The appellant argued that the orders were passed ex-parte without considering the merits of the case. The Departmental Representative countered that the appellant had been given sufficient opportunities to present their case but failed to do so. The Tribunal, emphasizing the principles of natural justice, decided to set aside the CIT(A)'s orders and remand the case for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 24405 (ITAT-NAGPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHAY Y. MARATHE
• Assessee Lawyers: MUKESH AGRAWAL
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRIK.M. ROY, ACCOUNTANT, MEMBER ITA no.183/Nag./2024 (Assessment Year : 2013-14) Rachana Builders and Developers 5, Kaveri Complex, Bus Stand Road Amravati 444 605 PAN – AAGFR9702A ……………. Appellant v/s Dy. Commissioner of Income Tax Amravati Circle, Nagpur ……………. Respondent ITA no.184/Nag./2024 (Assessment Year : 2014-15) Rachana Builders and Developers 5, Kaveri Complex, Bus Stand Road Amravati 444 605 PAN – AAGFR9702A ……………. Appellant v/s Income Tax Officer Ward–5, Amravati ……………. Respondent Assessee by : Shri Mukesh Agrawal Revenue by : Shri Abhay Y. Marathe Date of Hearing – 22/01/2025 Date of Order – 28/01/2025 O R D E R PER V. DURGA RAO, J.M. These appeals by the assessee which emanates from the impugned orders of even date 30/01/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2013-14 and 2014-15 respectively. 2 Rachana Builders and Developers ITA no.183 and 184/Nag./2024 2. During the course of hearing, the learned Counsel for the assessee submitted that the impugned orders passed by the learned CIT(A) for A.Y. 2013-14 and 2014-15 are ex-party orders which were passed by the learned CIT(A) without going onto the merits of the issues raised by the assessee. Thus, the learned Counsel submitted that one opportunity may be granted by restoring the appeals back to the file of the learned CIT(A) to enable the assessee to substantiate its cases before the learned CIT(A). 3. On the other hand, the learned D.R. submitted that despite the learned CIT(A) provided sufficient opportunities to the assessee, however, the assessee did not appear before the learned CIT(A) and not furnished relevant details. He strongly supported the orders passed by the learned CIT(A). 4. We have heard both the parties, perused the materials available on record and gone through orders of the authorities below. We find that though the learned CIT(A) granted ample opportunities to the assessee to substantiate its case, ultimately, the order passed by him is an ex-parte order. Therefore, we are of the opinion that by following the principles of natural justice, one opportunity should be given to the assessee to substantiate the cases before the learned CIT(A). In view of the above, the orders passed by the learned CIT(A) for A.Y. 2013-14 and 2014-15 are set aside and remit the matters to the file of the learned CIT(A) and direct him to adjudicate the matters afresh on merit and in accordance with law after providing reasonable opportunity of being heard to the assessee. It is also directed that the assessee should not seek adjournment without there being a 3 Rachana Builders and Developers ITA no.183 and 184/Nag./2024 justified reason. Accordingly, all the grounds raised by the assessee in these appeals are allowed for statistical purposes. 5. In the result, appeals for A.Y. 2013-14 and 2014-15 filed by the assessee are allowed for statistical purposes. Order pronounced in the open Court on 28/01/2025 Sd/- K.M. ROY ACCOUNTANT MEMBER Sd/- V. DURGA RAO JUDICIAL MEMBER NAGPUR, DATED: 28/01/2025 Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file. True Copy By Order Pradeep J. Chowdhury Sr. Private Secretary Sr. Private Secretary ITAT, Nagpur "