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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 02.07.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 20.03.2013 passed by learned ACIT-3(1), Indore [“AO”] u/s 143(3) r.w.s. 254 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2006-07, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).
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.”. We observe that in the present case, the Ld. CIT(A) has dismissed assessee’s appeal although due to non-prosecution by assessee on the dates of hearing but still without complying with the mandate of section 250(6).
Therefore, the impugned first appeal-order passed by Ld. CIT(A) deserves to be set aside and the matter is fit for restoring to him for a proper adjudication. Ld. AR for assessee submits that the assessee is ready and willing to make representation before CIT(A) if an opportunity is given and hence prays that the present matter should be remanded to CIT(A) for an apt adjudication in terms of section 250(6).
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 apt order. 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 18/03/2025