RUPESH MOHIT SHAH,NAGPUR V. ACIT,CIRCLE-4, NAGPUR

ITA 499/NAG/2024

AI Insights

The case involves Rupesh Mohit Shah, the appellant, contesting an ex-parte order from the Commissioner of Income Tax (Appeals), which dismissed his appeal for the assessment year 2015-16. The appellant's representative argued for a restoration of the matter to allow the assessee to present his case, while the respondent supported the CIT(A)'s decision, citing previous opportunities given to the assessee. The Tribunal, prioritizing natural justice, decided to set aside the CIT(A)'s order and remand the case for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 24413 (ITAT-NAGPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHAY Y. MARATHE
• Assessee Lawyers: AHAY AGRAWAL
• Keywords: Set aside

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.499/Nag./2024 (Assessment Year : 2015-16) Rupesh Mohit Shah 503/504, Mytri Willows Gandhisagar, Nagpur 440 018 PAN – AMQPS5211D ……………. Appellant v/s Asstt. Commissioner of Income Tax Circle–4, Nagpur ……………. Respondent Assessee by : Shri Ahay Agrawal Revenue by : Shri Abhay Y. Marathe Date of Hearing – 06/01/2025 Date of Order – 27/01/2025 O R D E R PER V. DURGA RAO, J.M. This appeal by the assessee is emanating from the impugned order dated 16/07/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2015-16. 2. When this appeal is taken up for hearing, the learned A.R. appearing for the assessee submitted that the learned CIT(A) passed an ex-parte order and dismissed the appeal filed by the assessee and thus prayed that one opportunity may be granted by restoring the matter to the file of the learned CIT(A) to enable the assessee to substantiate its case before the learned CIT(A). 2 Rupesh Mohit Shah ITA no.499/Nag./2024 2. 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). 3. 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 opportunities to the assessee to substantiate its case, ultimately, the order passed by him is an ex-parte order. Therefore, keeping in view the overall facts and circumstances of the case and to meet the ends of justice, we are of the opinion that by following the principles of natural justice, one opportunity should be given to the assessee to substantiate the case before the learned CIT(A). In view of the above, the order passed by the learned CIT(A) is set aside and remit back the matter to the file of the learned CIT(A) and direct him to adjudicate the matter 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 justified reason. Accordingly, all the grounds raised by the assessee in this appeal are allowed for statistical purposes. 4. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 27/01/2025 Sd/- K.M. ROY ACCOUNTANT MEMBER Sd/- V. DURGA RAO JUDICIAL MEMBER NAGPUR, DATED: 27/01/2025 3 Rupesh Mohit Shah ITA no.499/Nag./2024 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 "