SANKET MURKUTE,NAGPUR V. ITO WARD-4(3), NAGPUR

ITA 537/NAG/2024

AI Insights

The case involves an appeal by Sanket Murkute against an ex-parte order from the Commissioner of Income Tax (Appeals), which was passed due to the assessee's non-appearance and failure to furnish relevant details during the assessment year 2021-22. The Tribunal noted that despite multiple opportunities provided by the CIT(A), the assessee did not appear, leading to an ex-parte decision. The Tribunal, prioritizing the principles of natural justice, decided to set aside the CIT(A)'s order and remand the case for a fresh hearing, allowing the assessee another chance to substantiate his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474277 (ITAT-NAGPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2021-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANDIPKUMAR SALUNKE
• Assessee Lawyers: KAPIL HIRANI
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice

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.537/Nag./2024 (Assessment Year : 2020-21) Sanket Murkute Plot no.231, Chemical Gali Reshamoli, Jagnath Budhwari, Nagpur 440 002 PAN – BCMPM2826B ……………. Appellant v/s Income Tax Officer Ward–4(3), Nagpur ……………. Respondent Assessee by : Shri Kapil Hirani Revenue by : Shri Sandipkumar Salunke Date of Hearing – 21/01/2024 Date of Order – 27/01/2025 O R D E R PER V. DURGA RAO, J.M. The aforesaid appeal by the assessee is against the impugned order dated 13/08/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi,, [“learned CIT(A)”], for the assessment year 2021–22. 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). 2 Sanket Murkute ITA no.537/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 the assessee did not appear before the learned CIT(A) which resulted in passing ex–parte order by the learned CIT(A). We fully agree with the observations of the learned CIT(A), who, by dismissing the appeal of the assessee ex–parte, observed that the law assist those who are vigilant and not those who sleep over their rights. We observe 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, in view of the overall facts and circumstances of the case, 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 this view of the matter, we deem it fit and appropriate to set aside the impugned order passed by the learned CIT(A) and remit the matter back 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. 3 Sanket Murkute ITA no.537/Nag./2024 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 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 "