DEVENDRA GUPTA,BHOPAL vs. ITO-1(2), BHOPAL, BHOPAL
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 07.06.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 18.12.2018 passed by learned ITO-1(2), Bhopal [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2016-17, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).
Page 1 of 3
Devendra Gupta ITA No. 583/Ind/2024 - AY 2016-17
Ld. AR for assessee submits that the CIT(A), while conducting first-
appeal, has sent notices of hearing to e-mail address:
adapg9833e@gmail.com/dgenterprises38@gmail.com although the assessee
has specifically mentioned email address: chawla_kishore@hotmail.com in
the space provided in Form No. 35 for sending notices on email. 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). That apart, section 250(6) of the Income-tax Act, 1961
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.” But in present case, the Ld. CIT(A)
has dismissed assessee’s appeal and merely confirmed AO’s order which is
not in compliance with the mandate of section 250(6). Therefore, Ld. AR
prays, the impugned first appeal-order passed by Ld. CIT(A) should be set
aside and the matter should be remanded back to CIT(A) for a proper
adjudication after giving proper notices to assessee.
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 and also having regard to the
principle of natural justice and fair play, we deem it fit to 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.
Page 2 of 3
Devendra Gupta ITA No. 583/Ind/2024 - AY 2016-17
The assessee is also directed to 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 19/03/2025
Sd/- Sd/-
(PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER
Indore
िदनांक/Dated : 19/03/2025
Patel/Sr. PS 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
Page 3 of 3
