SANJAY NAMDEORAO SHETE,AMRAVATI V. ITO WARD - 5, AMRAVATI

ITA 382/NAG/2024

AI Insights

The case involves Sanjay Namdeorao Shete, the appellant, who challenged the order of the learned Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, for the assessment year 2017-18. The appellant raised several grounds including the violation of natural justice due to the absence of physical receipt of notices, the invalidity of the return filed, and the legality of the notice issued under section 148 of the Income Tax Act, 1961. The Tribunal noted that although the CIT(A) had provided opportunities to the assessee, the final order was passed ex-parte. Consequently, the Tribunal decided to set aside the CIT(A)'s order and remand the case for a fresh hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 24403 (ITAT-NAGPUR)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 13-06-2024
• Other Referred Cases: Hotel Blue Moon vs. 321 ITR 362(SC)
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHAY Y. MARATHE
• Assessee Lawyers: KISHORE P. DEWANI
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 147; 148; 144; 143(2)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER S.M.C. MATTER ITA no.382/Nag./2024 (Assessment Year : 2017–18) Sanjay Namdeorao Shete Shivneri, Gurukrupa Colony Gopal Nagar, Amravati 444 607 PAN – BYXPS3857D ……………. Appellant v/s Income Tax Officer Ward–5, Amravati ……………. Respondent Assessee by : Shri Kishore P. Dewani Revenue by : Shri Abhay Y. Marathe Date of Hearing – 07/11/2024 Date of Order – 18/11/2024 O R D E R The assessee has filed this appeal challenging the impugned order dated 19/12/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2017–18. 2. In its appeal, the assessee has raised following grounds:– “1. The order passed by learned CIT(A) u/s 147 r.w.s. 144 of I.T. Act 1961 is without providing reasonable opportunity of being heard and is in violation of principles of natural justice. Various notices noted at para 5 of appellate order are not received physically. Order passed is not in accordance with law. 2 Sanjay Namdeorao Shete 2. The learned PCIT(A) at para 14 of appellate order has erred in concluding that returned filed on 16/07/2018 is not valid even though such return was submitted before compliance of assessment proceedings. 3. The learned CIT(A) having not disputed that no notice u/s 143(2) of I.T. Act 1961 has been issued in the case of assessee ought to have cancelled the assessment framed in terms of judgement of Hon'ble Apex Court in the case of Hotel Blue Moon reported at 321 ITR 362(SC). 4. Notice Issued u/s 148 of I.T. Act 1961 is illegal, invalid and bad in law and thus consequent assessment framed thereon is liable to be cancelled. 5. The addition made by A.O. and upheld by CIT(A) at Rs.10,34,500/- u/s 69 of I.T. Act 1961 is unjustified, unwarranted and bad in law.” 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 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). 3. On the other hand, the learned D.R. submitted that the learned CIT(A) has given sufficient opportunities inspite of that the assesse has not appeared before the learned CIT(A) and not filed relevant details. He strongly supported the orders passed by the learned CIT(A). 4. I have heard both the parties, perused the materials available on record and gone through orders of the authorities below. I find that though the learned CIT(A) gave opportunities to the assessee, ultimately, the order passed by him is an ex-parte order. Therefore, I am of the opinion that by following the principles of natural justice, one more opportunity should be given to the assesse to substantiate his case before the learned CIT(A). In view of the above, the order passed by the learned CIT(A) is set aside and 3 Sanjay Namdeorao Shete remit the matter to the file of the learned CIT(A) and direct him to adjudicate the matter afresh 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. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 18/11/2024 NAGPUR, DATED: 18/12/2024 Sd/- V. DURGA RAO JUDICIAL MEMBER 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 "