SHREE SADGURU GAJANAN MAHARAJ SEWABHAVI MANDAL,NAGPUR V. ITO WARD-1, EXEMPTION, NAGPUR

ITA 304/NAG/2024

AI Insights

The case involves appeals by Shree Sadguru Gajanan Maharaj Sewabhavi Mandal against the orders of the Commissioner of Income Tax (Appeals) for the assessment years 2017-18 and 2019-20. The appeals were filed due to the ex-parte nature of the orders passed by the CIT(A), which the assessee argued did not allow them a fair opportunity to present their case. The Income Tax Appellate Tribunal acknowledged the principles of natural justice and decided to remit the matters back to the Assessing Officer for a fresh examination, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 24492 (ITAT-NAGPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHAY Y. MARATHE
• Assessee Lawyers: NAMAN CHHAJED
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGARAO, JUDICIAL MEMBER SMC MATTER ITA no.304 and 305/Nag./2024 (Assessment Year : 2017-18 and 2019–20) Shree Sadguru Gajanan Maharaj Sewabhavi Mandal, Talmale Estate Renge Nagar, Trimurti Nagar Nagpur 440 023 pan – aacts7360p ……………. Appellant v/s Income Tax Officer Ward–1, Exemption, Nagpur ……………. Respondent Assessee by : Shri Naman Chhajed Revenue by : Shri Abhay Y. Marathe Date of Hearing – 21/01/2025 Date of Order – 27/01/2025 O R D E R These appeals by the assessee are against the impugned orders of even date 22/03/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2017–18 and 2019-20 respectively. 2. When these appeals are 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 Shree Sadguru Gajanan Maharaj Sewabhavi Mandal A.Y. 2017–18 & 2019–20 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. 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) granted opportunities to the assessee to substantiate its case, ultimately, the order passed by him is an ex-parte order. We noticed that even before the Assessing Officer also, the assessee did not appear. In view of the overall facts and circumstances of the case, to meet the ends of justice, therefore, I am 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) are hereby set aside and remit the matters back to the file of the Assessing Officer 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 justified reason. Accordingly, assessee’s appeals for A.Y. 2017-18 and 2019-20 are allowed for statistical purposes. 3 Shree Sadguru Gajanan Maharaj Sewabhavi Mandal A.Y. 2017–18 & 2019–20 4. In the result, appeals stand allowed for statistical purposes. Order pronounced in the open Court on NAGPUR, DATED: 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 "