PRAKASHCHAND RAMCHANDRA BAJAJ,INDORE (MP) vs. INCOME TAX OFFICER 5(1), INDORE

Feeling aggrieved by order of first-appeal dated 18.10.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 18.05.2023 passed by learned Assessment Unit of Income-tax Department [“AO”] u/s 147 r.w.s. 144B 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).

Ld. AR for assessee referred Para No. 5.1 of impugned order to demonstrate that the CIT(A) has, while adjudicating first-appeal, served notices of hearing by way of uploading on ITBA portal but did not serve upon assessee by email or physical mode. He further submitted that the impugned notices have been uploaded on ITBA portal during a short span of 11.06.2024 to 30.08.2024 which remained unnoticed by assessee, therefore the assessee could not attend the hearings fixed by CIT(A) which has led to the passing of ex-parte order by CIT(A). He submitted that the CIT(A) has, although due to non-prosecution by assessee, merely upheld AO’s order without making an apt adjudication in terms of section 250(6). He submitted 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.

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 CIT(A), we remand this matter back to the file of CIT(A) for adjudication afresh, at the risk and responsibility of assessee. The CIT(A) shall give necessary opportunity of hearing to assessee and pass an appropriate order

Resultantly, this appeal is allowed for statistical purpose.