TaxTMI 
TaxTMI 
2025 (4) TMI 1930
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..../143(3) 8 608/Ind/2024 2009-10 23.07.2024 CIT(A)- 3, Bhopal Penalty- order dated 22.03.2019 JCIT(OSD)- Central-I, Bhopal Penalty u/s 271(1)(c) 9 609/Ind/2024 2010-11 23.07.2024 CIT(A)- 3, Bhopal Penalty- order dated 22.03.2019 JCIT(OSD)- Central-I, Bhopal Penalty u/s 271(1)(c) 10 610/Ind/2024 2011-12 23.07.2024 CIT(A)- 3, Bhopal Penalty- order dated 22.03.2019 JCIT(OSD)- Central-I, Bhopal Penalty u/s 271(1)(c) 11 611/Ind/2024 2012-13 23.07.2024 CIT(A)- 3, Bhopal Penalty- order dated 22.03.2019 JCIT(OSD)- Central-I, Bhopal Penalty u/s 271(1)(c) 12 612/Ind/2024 2013-14 23.07.2024 CIT(A)- 3, Bhopal Penalty- order dated 22.03.2019 JCIT(OSD)- Central-I, Bhopal Penalty u/s 271(1)(c) 13 613/Ind/2024 2014-15 23.07.2024 CIT(A)- 3, Bhopal Penalty- order dated 22.03.2019 JCIT(OSD)- Central-I, Bhopal Penalty u/s 271(1)(c) 14 614/Ind/2024 2015-16 23.07.2024 CIT(A)- 3, Bhopal Penalty- order dated 22.03.2019 JCIT(OSD)- Central-I, Bhopal Penalty u/s 271AAB 15 to 25 615/Ind/2024 To 625/Ind/2024 2010-11 To 2015-16 23.07.20....
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....#2357;लोकन किया है। हमने पाया कि वर्तमान अपीलों में, निर्धारिती को उचित एवं प्रभावी अवसर नहीं दिया गया था। इसके अतिरिक्त, विद्वान आयकर आयुक्त (अपील) ने आदेश गुणागुण पर पारित नहीं किये थे जो कि न्यायसंगत नहीं हैंð....
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....h adjudication. The CIT(A) issued various notices of hearings to assessee but finding no response from assessee ultimately passed ex-parte orders dated 10.06.2024 again upholding the AO's orders. The CIT(A) has made following observation while passing ex-parte orders: Page 2 of CIT(A)'s order ofAY 2009-10: "1.1. The appeals were fixed for hearing on 27.04.2021, 20.07.2021, 14.09.2021, 08.11.2021. The appellant on 08.11.2021 filed a letter through ITBA requesting for adjournment of the case on or after 01.12.2021. The request of the appellant was considered and the case was fixed for hearing on 06.12.2021. The appellant did not respond the notice. The case was again fixed for hearing on 01.02.2022. The appellant again requested for adjournment. The same was again considered and the case was further fixed for hearing on 12.04.2022, 27.02.2024 and 04.06.2024. However, the appellant did not respond any notices. It is quite evident from the chronology of event that despite several opportunities being granted from time to time, there has been absolutely no compliance on part of the appellant to give detailed explanation regarding ground of appeals taken for the years un....
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....per opportunity of being heard. The hearing notices issued in the calendar year 2024 were never served on the assessee. From the Income tax portal, it was deciphered that these notices were served on some mail id which never belonged to the assessee. The mail Id [email protected] and [email protected] did not belong to assessee firm or any of its partners and were never specified in any of the Form 35 of the impugned appeals. 4. Thus, it was the fault of the Ld. CIT(A) to issue notices on wrong mail id's. Even the appeal-order was served on such mail ID's (As the notice intimating the DIN of the orders were served on the wrong email id's) and the assessee came to be aware of such happening when the current counsel of the assessee proceeded to make suo moto submissions but ultimately found that the order has been already passed without giving the proper opportunity of being heard. In order to justify this fact, we are submitting the copy of snapshot of IT portal of some of the assessment year specifying the Mail Id's on which service of relevant notices were made along with the affidavit dated 24.03.2025 of the assessee partner Shri Sanjay Jain who has affirme....
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....y before the Hon'ble bench to set aside the case to the file of Ld. AO. Also, the assessee case stands justified before the Hon'ble bench, as it is requesting after submitting the relevant submissions before your honors. That, the case would have been different if the request to set aside the matter to the Ld. AO would have been made without bringing the relevant submissions of the case before the Hon'ble bench and plainly making this request. 10. Also, we would like to bring to your honor's kind attention that even if the proceedings are before the Ld. CIT(A)-III, Bhopal and not under Faceless mechanism, the process of service of notice of hearing remains the same i.e. through service through Mails. Since the assessee was not served with the last 2 notices issued after a long-time gap before making ex-parte appeal orders, no fault of the assessee can be attributed. Even the appeal orders were issued on wrong mail id's which proves the genuineness of the assessee case. In view of the above-mentioned facts and circumstances of the case, the assessee humbly submits before the Hon'ble bench that the detailed and voluminous submissions need to be confronted with the L....
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.... Jain making solemnised averments that the email ids: [email protected] / [email protected] do not pertain to assessee-firm or any of its partners and these email ids were not mentioned in Form No. 35 at the time of filing of appeals. The affidavit filed by assessee is scanned and re-produced below: 11. Ld. AR also submitted copies of certain notices issued by CIT(A) in the year 2021 / 2022 to show that initially the CIT(A) issued notices to correct email ids of assessee: [email protected]/ [email protected] but surprising the CIT(A) issued notices in the year 2024 to wrong email ids. One notice issued by CIT(A) to correct email id of assessee is re-produced below for reference: 12. With these submissions, Ld. AR contended that the assessee was not able to re-present its cases/file details and documents before CIT(A) initially due to Covid-19 and later due to non-service of notices of hearings on correct email id supplied by assessee. Therefore, the impugned ex-parte orders have been passed by CIT(A) without giving reasonable opportunities to assessee and in the situation the assessee ought to be given one more opportunity to make representation b....
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.... BRIEF FACTS OF THE CASE 1.01 The assessee is a partnership firm engaged in the business of automobile dealership, operating a service center, and selling spare parts. 1.02 A search and seizure operation under Section 132(1) was conducted on the residential and business premises of the assessee on 12-08-2014. Pursuant to the search, the following assessments were completed: Assessment Year Mode of Assessment 2009-10 Assessed under Section 147 2010-11 to A.Υ. 2014-15 Assessed under Section 153A read with Section 143(3) 2015-16 Assessed under Section 143(3) Chronology of Proceedings Event Date Date of Original Assessment 09-08-2017 Date of CIT(A) Order 13-03-2018 Date of ITAT Second Appeal Order 24-10-2019 1.03 The instant appeals pertain to quantum additions as well as penalty proceedings under Sections 271(1)(c), 271AAB, 271D, and 271E. 2.00 REPEATED NON-COMPLIANCE BY THE ASSESSEE: 2.01 Non-Compliance at Every Stage of Proceedings It is an undisputed fact that the assessee has been consistently non-compliant, right from the assessment stage up to the present appeal....
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....s and also considering the assessee's continued disregard for legal proceedings, it is very humbly submitted that no further remand should be granted. Even if there exist high-pitched assessments or mistakes apparent on record, the assessee's consistent failure to comply should weigh heavily against any relief being granted. 3.02 Without Prejudice to the above, if this Hon'ble Tribunal still decides to grant a remand, it is very humbly requested that strict conditions may kindly be imposed upon the assessee to ensure compliance, namely: i) Heavy costs may please be imposed upon the assessee as a consequence of its prolonged non-compliance and wastage of judicial resources. ii) The assessee should be directed to deposit a suitable percentage of the outstanding tax demand before being allowed any relief. iii) The assessee should be mandated to comply with all further proceedings in a timebound manner. Thanking you Respectfully submitted" 15. The crux of Ld. DR's Written-Submission is two-fold, namely (i) the assessee has remained non-compliant at every stage of the proceeding - before the AO, before CIT(A) in first-round,....
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....ces were given, do not belong to assessee-firm or any of its partners and not even mentioned in Form No. 35. Thus, it is very clear that the assessee has not been given reasonable opportunities of hearing as directed in ITAT's order. Furthermore, the assessee's willingness to represent cases before lowerauthority is discernible from the fact that more than 5,000 papers have been filed before ITAT to show the preparation made. Thus, considering entire conspectus of case and also to impart substantial justice, it would be fair to give one more opportunity to assessee. Since the learned Representatives of both sides are ad idem that in the event of remand of these matters, it would be more appropriate to restore at the level of AO, we are inclined to remand these matters to AO for adjudication afresh after giving necessary opportunities of hearings to assessee and following the procedure of law. This remand is at the risk and responsibility of assessee. We specifically direct the assessee to stay diligent in attending hearings as may be fixed by AO and make adequate representation to the queries of AO without seeking unnecessary adjournments failing which the AO shall be at liberty to....
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.... Document 2 e-Filing Ayudes An de How To byeret, Goesout di hår Dashboards ·- File . Authorised Partijers Services Dashboard ) Pending Actions > e Proceedings > Vier Notices > Detailed Notices Notice/Letter pdf Nutoe/ Cursuricallun Referere ID 100080081570 Date . To [email protected] CC sft_waxt [email protected] From BHOPAL CIT APL3BINCOME Subject [ITRA]-Hearing Notice(Set Asi Dear OM SHANTI MOTORS, Please find attached the Notice u/s 250 for FAN AABFO4504C and A. Y. 2009-10 Please quote your PAN in all future correspondences Note: - This communication is computer generated and may not contain signatura . This communication may be treated as corr pliant with the requirements of Income Tax Rules 127 and 127A. Signed copy may be sent separately if not a ready digitally signed. - Please quote your PAN In all communications. - Income Tax Department does not seek any taxpayer information like user name, password, details of ATM, credit cards, etc. Taxpayers are advised not to part with such Information on the basis of emails. For OM SHANTIMG 7000000070183054.92725727_2024_APL_7000000070183654.93785727_2024_APL....