Case Law Details
Pure Milk Products Pvt. Ltd. Vs DCIT (ITAT Chandigarh)
The Income Tax Appellate Tribunal dealt with appeals filed by the assessee for AY 2013–14 and 2014–15 against orders of the first appellate authority. The assessee failed to appear before the appellate authority despite multiple notices, resulting in confirmation of additions made by the Assessing Officer, who had determined total income at Rs.641.32 lakhs for AY 2013–14, with a similar assessment for AY 2014–15.
The appeals before the Tribunal were delayed by 177 days, attributed to the representing counsel, and supported by an affidavit from the director. The assessee sought condonation of delay and a fresh opportunity of hearing, which was opposed by the Revenue.
Considering the circumstances and principles of natural justice, the Tribunal accepted the request, condoned the delay, and admitted the appeals. The impugned orders for both years were set aside and the matters were remanded to the Commissioner (Appeals) for fresh adjudication. The Tribunal directed the assessee to properly present and substantiate its case.
This relief was granted subject to payment of Rs.20,000 within 30 days to the Poor Patient Relief Fund of PGI Hospital, Chandigarh, with proof to be submitted. The appeals were allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT CHANDIGARH
1. Aforesaid appeals by assessee for Assessment Years (AY) 2013- 14 & 2014-15 arise out of separate orders of learned first appellate authority. It emerges that the assessee has failed to represent his case before first appellate authority and the only prayer of Ld. AR is another opportunity of hearing which has been opposed by Ld. CIT-DR. The registry has noted delay of 177 days in the appeals, the condonation of which has been sought by the assessee on the strength of condonation petition which is accompanied by an affidavit of the director of the assessee-entity. The delay has been attributed to the representing counsel.
2. In AY 2013-14, Ld. AO has made various additions and determined total income at Rs.641.32 Lacs. Similar assessment was framed for AY 2014-15. Aggrieved, the assessee preferred further appeals. However, despite various notices by Ld. CIT(A), the assessee remained non-complaint and accordingly, the assessments were confirmed, for both the years. Aggrieved, the assessee is in further appeals before us.
3. Considering the fact that the assessee has been saddled with various additions and keeping in mind the principles of natural justice, we accept the prayer of Ld. AR. Accordingly, the appeals are admitted and the impugned orders, for both the years, are set aside. The appeals are restored back to the file of Ld. CIT(A) for fresh adjudication with a direction to the assessee to plead and prove its case. The same would come at a cost of Rs.20,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to the Poor Patient Relief Fund of PGI Hospital, Chandigarh. The proof of the same would be furnished by the assessee to Ld. CIT(A) who would proceed for adjudication of appeals afresh for both the years.
3. Both the appeals stand allowed for statistical purposes.
Order pronounced on 22nd April, 2026.
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