HARI SHANKAR KOUSHIK,SAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX SAGAR, SAGAR
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Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR
Before: DR. B.R.R. KUMAR & SHRI YOGESH KUMAR U.S.
IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No.79/JAB/2023 Assessment Year:2012-13 Shri Hari Shankar Koushik, Vs. A.C.I.T., House No. 62, Village-Baraj Sagar- Circle, Shahgarh, Distt.- Sagar. SAGAR. PAN:BIYPR7062F (Appellant) (Respondent) Appellant by Shri Rajeev N., Adv. Respondent by Smt. Garima Chaudhary, CIT-DR Date of hearing 20/11/2023 Date of pronouncement 21/11/2023 O R D E R PER YOGESH KUMAR U.S, JM: The present appeal has been filed by assessee against the order of ld. NFAC/CIT(A), Delhi dated 29.04.2023.
From the perusal of the records, we find that the learned CIT(A) has summarily dismissed the appeal of the assessee without adjudicating on the merits of the issue. Both the parties have fairly submitted that ends of the justice will be met by remanding the matter back to the file of the learned CIT(A) for adjudicating afresh. Hence keeping in view the submissions of both the parties and facts on record, the matter is remanded back to the file of the learned CIT(A) for deciding the appeal de novo after affording reasonable opportunity of being heard to the assessee. The assessee shall comply to the notices issued by learned CIT(A), without seeking unnecessary adjournments.
I.T.A. No.79/Jab/2023 Assessment Year:2012-13 2
In the result, the appeal of the assessee is allowed for statistical purpose.
(Order was pronounced in the open court on 21/11/2023
Sd/- Sd/- (DR. B.R.R. KUMAR) (YOGESH KUMAR U.S.) Accountant Member Judicial Member Dated: 21 /11/2023 *Singh/NV Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. The CIT(A) 5. D.R., Asstt. Registrar