ALI ASGAR BAG WALA,INDORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, INDORE, INDORE

आदेश/ O R D E R

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

Feeling aggrieved by the order of first-appeal dated 09.10.2025 passed by learned Commissioner of Income-Tax (Appeals)-3, Bhopal [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 22.04.2021 passed by learned ACIT, Central Circle-3, Indore [“Ld. AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2018-19, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

considered their submissions and the orders of lower authorities.

and background of case; the reasons for non-appearance before Ld. CIT(A);

and the prayer for restoration to CIT(A):

well and requested that the assessee was not able to make representation

before Ld. CIT(A) due to forced circumstances. He specifically narrated that

the business of assessee stands closed as of now and brother of assessee is

also in the state of coma. 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 definitely make a proper and effective representation

before Ld. CIT(A).

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 restore this matter 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 27/04/2026

Sd/- Sd/-

(PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/Dated : 27/04/2026 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 Secretry Income Tax Appellate Tribunal Indore Bench, Indore