Balibai Badrilal Mukati, Barwani vs ITO | ITAT Indore 2025

आयकर अपीलीय अिधकरण, इंदौर Ɋायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE

BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER

ITA No.920/Ind/2024 Assessment Year:2015-16

आदेश / O R D E R

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

Feeling aggrieved by order of first-appeal dated 30.10.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi ["CIT(A)"] which in turn arises out of assessment-order dated 22.03.2023 passed by learned ITO, Sendhwa ["AO"] u/s 147 of Income-tax Act, 1961 ["the Act"] for Assessment-Year ["AY"] 2015-16, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

- 2. At the start of hearing, Ld. AR for assessee attempted to show certain infirmities in the assessment-order passed by AO but when the bench enquired about proceeding of first-appeal, Ld. AR submitted that the CIT(A), while conducting first-appeal, has sent notices of hearing to e-mail address: badri.kotval@gmail.com/jahagir.k@rediffmail.com although the assessee has specifically mentioned email address: ca.anjad@gmail.com in the space provided in Form No. 35. Therefore, due to non-service of notices at proper email address, the assessee could not attend hearings fixed by CIT(A), which has led to the passing of ex-parte order by CIT(A). During hearing, it further transpired that the Ld. CIT(A) has dismissed assessee's first appeal and upheld AO's order summarily, which is not in accordance with the mandate of section 250(6) of the Income-tax Act, 1961 reading thus: "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.". - 3. At that stage, Ld. DR for revenue submitted that the assessee is also contesting legality of the assessment-order passed by AO, therefore present case is fit for remanding to CIT(A) for an apt adjudication of the grounds raised by assessee in first-appeal. Hence, Ld. DR prayed for remanding this matter to CIT(A) with a direction to assessee to make representation before CIT(A) without seeking unnecessary adjournments. - 4. Ld. AR agreed to the submission made by Ld. DR.

Balibai Badrilal Mukati ITA No. 920/Ind/2024 - AY 2015-16

Considering above submissions of parties and having regard to the

principle of natural justice and fair play, 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

uninfluenced by his earlier 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 02/07/2025

Sd/- Sd/-

(PARESH M. JOSHI) (B.M. BIYANI)

JUDICIAL MEMBER ACCOUNTANT MEMBER

Indore

िदनांक /Dated : 02/07/2025

Patel/Sr. PS

Balibai Badrilal Mukati ITA No. 920/Ind/2024 - AY 2015-16

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

BALIBAI BADRILAL MUKATI,BARWANI vs. INCOME TAX OFFICER, WARD SENDHWA, SENDHWA