TUSHAR ENTERPRISES,BHOPAL vs. ACIT (1), BHOPAL
Facts
The assessee-firm's appeal was dismissed ex-parte by the CIT(A) due to non-attendance at a hearing. The assessee claimed they did not receive the notice due to a change in counsel and an incorrect email address being used for communication. The assessee argued that substantial grounds were raised in the first appeal and sought an opportunity to present their case.
Held
The Tribunal acknowledged the principle of natural justice and fair play, considering the submissions of both parties. The Tribunal decided to remand the matter back to the CIT(A) for a fresh adjudication.
Key Issues
Whether the CIT(A) was justified in passing an ex-parte order without properly notifying the assessee, and whether the assessee should be granted another opportunity to present their case.
Sections Cited
143(3), 147
AI-generated summary — verify with the full judgment below
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 14.05.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 19.12.2019 passed by learned DCIT/ACIT-1(1), Bhopal [“AO”] u/s 143(3) 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).
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Tushar Enterprises ITA No. 532/Ind/2024 - AY 2012-13
Ld. AR for assessee submits that the assessee-firm filed its first appeal
to CIT(A) and in Form No. 35, the email address: snema1969@rediffmail.com
belonging to its counsel was mentioned. That the CIT(A) issued notices of
hearing to this email id supplied by assessee in Form No. 35 and the
assessee initially sought adjournments from CIT(A) which the CIT(A) granted.
Thereafter, the CIT(A) issued notice dated 09.04.2024 fixing hearing on
16.04.2024 and in response to same, the assessee e-filed submission on
17.04.2024 informing thus: “I have changed my counsel, kindly give me 15
days’ time for final submission”. In support of this, Ld. AR has placed on
record the acknowledgment downloaded from e-filing website of department
at Page 2 of Paper-Book. Thereafter, the CIT(A) issued notice dated
30.04.2024 fixing hearing on 06.05.2024 to email id:
tushar1008@rediffmail.com/gmoffice02@gmail.com/pservice87@gmail.com
but that notice/email could not reach to the knowledge of assessee and
therefore the hearing could not be attended which has led the CIT(A) to pass
ex-parte order. Ld. AR submitted that the assessee intended to file
additional evidences to CIT(A) as mentioned in Column 12 and 12.1 of Form
No. 35 but those evidences could not be filed (Para 7 of impugned order) due
to adjournments taken, change in counsel and non-receipt of email of final
notice of hearing. He submitted that the CIT(A) has merely upheld the AO’s
order but the assessee has raised substantial grounds in first appeal which
need an apt adjudication by CIT(A). Ld. AR submitted that looking to the
facts of case and the meritorious grounds raised by assessee in first-appeal
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Tushar Enterprises ITA No. 532/Ind/2024 - AY 2012-13
and in the interest of justice, one more opportunity needs to be given to
assessee to represent its case before CIT(A). Ld. AR acknowledges that the
assessee is ready and willing to make a proper representation before CIT(A).
Ld. DR for revenue agrees with the prayer of Ld. AR but makes a
request to direct the assessee to represent its case before CIT(A) and do not
seek unnecessary adjournments.
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 26/06/2025
Sd/- Sd/- (PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/Dated : 26/06/2025 Patel/Sr. PS
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Tushar Enterprises ITA No. 532/Ind/2024 - AY 2012-13
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
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