DHARMENNDRA SINGH RAGHUVANSHI,BHOPAL vs. ASSISSTANT COMMISSIONER OFINCOME TAX 2(1), BHOPAL, BHOPAL
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आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर
IN THE INCOME TAX APPELLATE TRIBUNAL
INDORE BENCH, INDORE
BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER
AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER
Assessment Year:2012-13
Shri Dharmendra Singh
Raghuvanshi,
R/O-39, Jain Mandir
Chowk Road,
Bhopal
बनाम/
Vs.
ACIT 2(1)
Bhopal
(Assessee/Appellant)
(Revenue/Respondent)
PAN: ADKPS6956J
Assessee by Shri S.S. Deshpande, AR
Revenue by Shri Ashish Porwal, Sr. DR
Date of Hearing
02.12.2025
Date of Pronouncement
03.12.2025
आदेश/ O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by order of first-appeal dated 27.03.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 28.11.2019 passed by learned
ACIT, Circle-2(1), Bhopal [“AO”] u/s 144 r.w.s. 147 of Income-tax Act, 1961
[“the Act”] for Assessment-Year [“AY”] 2012-13, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).
Dharmendra Singh Raghuvanshi
ITA No. 473/Ind/2025 - AY 2012-13
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2. Ld. AR for assessee submits that the CIT(A) has decided first-appeal ex-parte qua assessee for the reason that the assessee did not make any submission before him despite opportunities given. He further submits that the CIT(A) has simply confirmed the order passed by AO and thereby upheld the additions but the grounds/issues raised by assessee in first appeal requires an apt adjudication by CIT(A) on merit in accordance with provisions of 250(6) of the Act 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.”. In so far as the reason of non-prosecution before CIT(A) is concerned, Ld. AR referred the following affidavit filed by assessee and narrated the contents of affidavit:
Dharmendra Singh Raghuvanshi
ITA No. 473/Ind/2025 - AY 2012-13
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Dharmendra Singh Raghuvanshi
ITA No. 473/Ind/2025 - AY 2012-13
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3. Ld. AR narrated the contents of above affidavit in open court, which are self-explanatory, and submitted that the non-prosecution in first appeal had occurred because the e-mails sent by CIT(A) did not reach to assessee.
Ld. AR thereafter submitted that the assessment-order passed by AO is also ex-parte u/s 144 due to non-representation but the assessee is very much ready and willing to make representation. He requested to restore this matter at the level of AO for a proper adjudication.
4. Ld. DR for revenue submitted that he does not have any objection if the matter is remanded back to the file of AO but, however, the bench must give stricter direction to assessee to represent his case before AO without seeking unnecessary adjournments. He further submitted that the bench must impose a suitable cost upon assessee because the assessee has remained non-compliant before AO without sufficient reasoning.
5. Considering above submissions of parties; having regard to the principle 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 AO, we remand this matter back to the file of AO for adjudication afresh, at the risk and responsibility of assessee and subject to payment of cost of Rs.
5,000/- by assessee to Prime
Minister
National
Relief
Fund and submission of proof of payment to AO. The AO 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 AO and Dharmendra Singh Raghuvanshi
ITA No. 473/Ind/2025 - AY 2012-13
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do not seek unnecessary adjournments failing which the AO shall be at liberty to pass appropriate order in accordance with law.
Ordered accordingly.
6. Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in open court on 03/12/2025 (PARESH M. JOSHI)
ACCOUNTANT MEMBER
Indore
िदनांक/Dated :
03/12/2025
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