SAGITARIUS SECURITIES & FINANCE LIMITED,INDORE vs. INCOME TAX OFFICER -5(1), INDORE
No AI summary yet for this case.
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 23.10.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 26.12.2018 passed by learned ITO-5(1), Indore [“AO”] u/s 143(3) r.w.s. 147 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2011-12, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).
Page 1 of 3
Sagitarius Securities & Finance Limited ITA No. 929/Ind/2024 - AY 2011-12
Ld. AR for assessee drew us to following paras of the impugned order
of first-appeal passed by CIT(A):
“4. Aggrieved by the assessment order passed by the A.O. u/s 147 r.w.s. 143(3) of the Act, the appellant carried the matter in appeal before the CIT(A). Coming to the present proceedings, the hearings were fixed on various dates. The notices of hearing were sent through online system/email and duly served upon the assessee.” 3. Referring to same, Ld. AR submitted that the CIT(A), while conducting
first-appeal, has served notices of hearing on e-mail of assessee although
the assessee has specifically mentioned “No” in the column provided in
Form No. 35 asking “Whether notices/communication may be sent on email?”.
Therefore, the assessee demanded physical hearing from CIT(A) but against
the demand of assessee, the CIT(A) issued all notices through e-mail as
mentioned by CIT(A) himself in Para 4 of his order re-produced above. Hence,
in absence of service through physical mode as per demand of assessee in
Form No. 35, the assessee could not attend hearings fixed by CIT(A), which
has led to the passing of ex-parte order by CIT(A). Ld. AR acknowledges that
the assessee is ready and willing to make a proper representation before
CIT(A) if an opportunity is given and prays that the present matter should be
remanded to the file of CIT(A) for a proper adjudication of the
grounds/issues raised by assessee in first-appeal.
Ld. DR for revenue agrees with the prayer of Ld. AR but makes a
request to direct the assessee to represent his case before CIT(A) and do not
seek unnecessary adjournments.
Page 2 of 3
Sagitarius Securities & Finance Limited ITA No. 929/Ind/2024 - AY 2011-12
Considering above submissions of parties and having regard to the
principle of natural justice, we remand this matter back to the file of CIT(A)
for adjudication afresh. The CIT(A) shall give necessary opportunity of
hearing to assessee and pass an appropriate order. The assessee is also
directed to remain vigilant and ensure participation in the hearings as may
be fixed by CIT(A) and do not seek unnecessary adjournments failing which
the CIT(A) 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 22/07/2025
Sd/- Sd/-
(PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER
Indore
िदनांक/Dated : 22/07/2025
Dev/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
Page 3 of 3
