RAJESH BUILDHOMES PVT. LTD. ,INDORE V. NFAC, DELHI, DELHI

ITA 355/IND/2024

AI Insights

The case involves Rajesh Buildhomes Pvt. Ltd., which appealed against the order of the Commissioner of Income-Tax (Appeals)-NFAC, Delhi, arising from an assessment order passed by the Assessing Officer under sections 147 and 144B of the Income-tax Act, 1961 for the Assessment Year 2014-15. The primary contention was the rejection of the assessee's request for an adjournment by the CIT(A), which led to an ex-parte order against the assessee based solely on the AO's order and the appeal form. The tribunal found merit in the assessee's request for adjournment and agreed with the assessee's representative and the Departmental Representative that the matter should be remanded for a fair hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 27213 (ITAT-INDORE)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 24-09-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 18-04-2024
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: ASHISH PORWAL
• Assessee Lawyers: AJAY TULSIYAN
• Section: 147

Judgement Text

" Page 1 of 3 आयकर अपीलीय अिधकरण, इंदौर Ɋायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 355/Ind/2024 Assessment Year : 2014-15 Rajesh Buildhomes Pvt. Ltd., BN-10, 61/1, Lal Bagh Kesarbagh Road, Indore बनाम/ Vs. Assessing Officer, NFAC, Delhi (Assessee/Appellant) (Revenue/Respondent) PAN: AAECR7348K Assessee by Shri Ajay Tulsiyan, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 24.09.2024 Date of Pronouncement 09.10.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 21.02.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 24.09.2021 passed by learned NFAC, Delhi [“AO”] u/s 147 r.w.s. 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2014-15, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). Rajesh Buildhomes Pvt. Limited, Indore. ITA No. 355/Ind/2024 - AY 2014-15 Page 2 of 3 2. Ld. AR for assessee drew us to Para 5 to 7 of impugned order to show that the assessee sought adjournments from CIT(A) as the compilation of desired details and documents was underway and needed some more time for preparation and proper presentation. However, the Ld. CIT(A) rejected assessee’s request for adjournment and passed impugned order ex-parte qua assessee on the basis of AO’s order and Form No. 35. Ld. AR submitted that the assessee made genuine request for adjournment and the CIT(A) ought to have accepted assessee’s request. Ld. AR further submits that the assessee is ready and willing to make representation before CIT(A) if an opportunity is given and prays that the present matter should be remanded to the file of CIT(A) for a proper adjudication of the grounds/issues raised by assessee in first-appeal. Ld. DR for revenue agrees with the prayer of Ld. AR but makes a request to direct the assessee to represent its case before CIT(A) and do not seek unnecessary adjournments. 3. In view of above and also having regard to the principle of natural justice and fair play, we deem it fit to give one more opportunity to assessee so that the assessee can represent its case before CIT(A) for a proper adjudication. Accordingly, we remand this matter back to the file of CIT(A) for a proper adjudication on merit after giving opportunity of hearing to the assessee, uninfluenced by his earlier order in any manner. The assessee is also directed to ensure participation in the hearings as may be fixed by CIT(A) and do not seek unnecessary adjournments failing which the CIT(A) shall be at liberty to pass appropriate order in accordance with law. Rajesh Buildhomes Pvt. Limited, Indore. ITA No. 355/Ind/2024 - AY 2014-15 Page 3 of 3 4. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in open court on 09.10.2024 Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक /Dated : 09.10.2024 CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYAssistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore "