RAM PATEL (PROPRIETOR M/S LAKHAN ENTERPRISES),KHARGONE vs. INCOME TAX OFFICER, KHARGONE, KHARGONE

आदेश/ O R D E R

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

Feeling aggrieved by the order of first-appeal dated 19.08.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 27.12.2019 passed by learned ITO, Khargone [“Ld. AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

This is the 2nd round of appeal before ITAT. The background facts 2.

leading to present appeal are as under:

(i) The assessee-individual filed his return of AY 2017-18 u/s 139

declaring a total income of Rs. 11,26,380/-. The case was selected for

scrutiny and the AO issued notices u/s 143(2)/142(1). Finally, the AO

completed assessment u/s 143(3) after an addition of Rs. 7,88,900/-

u/s 68 on account of suspense creditors and thereby assessing total

income at Rs. 19,15,280/-. Aggrieved, the assessee carried matter in

first-appeal before CIT(A) but could not participate in the hearings

fixed by Ld. CIT(A). Therefore, the CIT(A) passed ex-parte order and

dismissed assessee’s appeal. The assessee thereafter carried matter in

next appeal to ITAT, Indore bench in ITA No. 354 & 355/Ind/2023

wherein the ITAT, vide order dated 29.02.2024, remanded matter to CIT(A) for a fresh adjudication. The 1st round ended here.

(ii) Pursuant to ITAT’s order, the CIT(A) resumed proceedings and posted

assessee’s first-appeal for hearings but finding no response from

assessee, the CIT(A) again dismissed assessee’s first-appeal vide

impugned order dated 19.08.2025. Now, the assessee has again

approached ITAT assailing the impugned order passed by CIT(A). Accordingly, this is 2nd round before ITAT.

conducting remanded proceedings by ITAT, again sent notices of hearing to assessee through old e-mail id gspatelca1@gamil.com which is assessee’s

primary e-mail id in the database of department, registered at some point of

time to which the assessee does not have any access. Therefore, the notices

of hearing given by Ld. CIT(A) never reached to assessee and the assessee

could not attend hearings fixed by Ld. CIT(A) which has resulted in non-

prosecution before Ld. CIT(A). Ld. AR filed copies of notices of hearing sent

by Ld. CIT(A). In the situation, he submitted the impugned order of first-

appeal passed by Ld. CIT(A) must be set aside. He submitted that the

assessee is having, in his possession, all relevant details and documents

and ready to make an effective representation before Ld. CIT(A). He 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 update e-mail id in

departmental database and also make a proper and effective representation

before Ld. CIT(A).

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

compliant in two rounds of appeal before Ld. CIT(A), which constrained the

Ld. CIT(A) to pass ex-parte orders. 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 update

correct e-mail id; 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 24/04/2026

Sd/- Sd/-

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

िदनांक/Dated : 24/04/2026

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 COPYAssistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore

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