Assessment Order passed without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]

The Indore bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to re-adjudicate the assessment order passed without giving the sufficient opportunity of hearing to the assessee. 

R.M.Chemicals Private Limited, the appellant assessee appealed against the order passed by the Commissioner of Income Tax (Appeals) for confirming the assessment order passed by the assessing officer. 

Yash Kukreja and Hitesh Chimnani, the counsels for the assessee contended that due to the critical nature of the disease, there was a complete blackout in the life and family of the director leading to disruption of all matters relating to the assessee-company since it was a family run company and Mahendra Kumar Jain was the main functionary. 

It was further submitted that the present case involves meritorious grounds to be contested by the assessee, and thus the assessee-company should be given a fair chance to represent its case before the adjudicating authorities. 

Ashish Porwal, the counsel for the revenue fairly agreed to the prayer of the assessee for remanding the case to the adjudicating authorities requested to direct the assessee to represent its case adequately and not seek unnecessary adjournments. 

The bench observed that it was necessary to give a sufficient opportunity of hearing to the assessee for presenting his case before the adjudicating authorities. 

The two-member bench comprising Vijay Pal Rao ( Judicial) and B.M. Biyani ( Accountant) directed the assessing officer to re-adjudicate the matter by giving sufficient opportunity to the assessee for presenting his case while allowing the appeal filed by the assessee. 

To Read the full text of the Order CLICK HERE

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