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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI
आदेश/ O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by order of first-appeal dated 29.11.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 09.10.2023 passed by learned Assessment Unit of Income-tax Department [“AO”] u/s 147 r.w.s. 144 & 144B 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).
Page 1 of 4 2.1 Ld. AR for assessee at first carries us to the impugned order passed by CIT(A) and 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.”. He further submits that email id: auch67@gmail.com supplied in Form No. 35 belonged to assessee’s accountant who did not notify the assessee about any notice of hearing received from the office of CIT(A) which has resulted in non-prosecution by assessee.
2.2 Ld. AR next carries us to Para 2 of assessment-order passed by AO to demonstrate that the assessee submitted part reply to AO on 23.09.2023 in response to the notice dated 18.09.2023 u/s 142(1) and also made a request for adjournment in last Para 4 of reply [Copy of assessee’s reply letter is placed at Pages 20 to 23 of Paper-Book]. This show that the assessee participated in assessment proceeding and had intention to participate further. However, the AO passed ex-parte assessment-order u/s 144 on 09.10.2023.
Page 2 of 4 2.3 Narrating above facts, Ld. AR acknowledges that the assessee is ready and willing to make a proper representation before AO if an opportunity is given and prays that the present matter should be remanded to AO for an apt adjudication.
Ld. DR for revenue agrees with the prayer of Ld. AR but makes a request to direct the assessee to represent his case before AO and do not seek unnecessary adjournments.
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. 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 do not seek unnecessary adjournments failing which the AO shall be at liberty to pass appropriate order in accordance with law. Ordered accordingly.
Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in open court on 18/08/2025