MADHYA BHARAT INFRA,ITARSI vs. INCOME TAX OFFICER - 1, ITARSI

आदेश/ O R D E R

Per B.M. Biyani, A.M.:

Feeling aggrieved by order of first-appeal dated 30.07.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 20.01.2025 passed by learned Assessment Unit [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2020-21, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

passed ex-parte order dismissing assessee’s first appeal and merely

approved the order of AO, although due to non-prosecution by assessee on

the dates of hearing, but the order passed by Ld. CIT(A) is against the

mandate of section 250(6) which provides: “The order of the Commissioner

(Appeals) disposing of the appeal shall be in writing and shall state the points

for determination, the decision thereon and the reason for the decision”. It is

further submitted that the non-prosecution by assessee was due to bona

fide reason as the authorized representative of assessee failed to attend

assessee’s case before CIT(A). It is further submitted that the assessee made

participation before AO during assessment-proceeding which shows that the

assessee does not have non-compliant attitude. Further, the assessee is

having, in his possession, all relevant details and documents and ready to

make an effective representation before Ld. CIT(A). Ld. AR prayed that in the

interest of justice, one more opportunity be given to assessee by way of

restoring this matter at the level of Ld. CIT(A) for a de novo adjudication. He

acknowledged that the assessee shall definitely make a proper and effective

representation before Ld. CIT(A).

assessee for restoration, submitted that the assessee had remained non-

compliant during the proceedings of first-appeal, which constrained the Ld.

CIT(A) to pass ex-parte order. It was, therefore, submitted that while restoring the matter, appropriate directions may be issued to ensure strict

compliance by the assessee.

of natural justice and also bearing in mind that no prejudice would be

caused to revenue if the present matter is restored at the level of Ld. CIT(A),

we remand this matter back to the file of Ld. CIT(A) for adjudication afresh,

at the risk and responsibility of assessee. The Ld. CIT(A) shall give necessary

opportunity of hearing to assessee and pass an appropriate order

uninfluenced by his earlier order. The assessee is also directed to remain

vigilant and ensure participation in the hearings as may be fixed by Ld.

CIT(A) without seeking unnecessary adjournments failing which the Ld.

CIT(A) shall be at liberty to proceed in accordance with law. Ordered

accordingly.

Order pronounced in open court on 17/04/2026

Sd/- Sd/-

(PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore

िदनांक/Dated : 17/04/2026

Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYSr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore