BHUPENDRA RAGHUVANSHI,INDORE vs. DCIT-ACIT-1(1),INDORE, INDORE
Facts
The assessee appealed an ex-parte order passed by the CIT(A) for Assessment Year 2017-18. The assessee contended that notices for hearing were sent to incorrect or non-accessible email IDs of a previous counsel, leading to their inability to attend hearings and make representations before the CIT(A).
Held
The Tribunal, considering the principle of natural justice, remanded the matter back to the CIT(A) for fresh adjudication, directing the CIT(A) to provide adequate opportunity of hearing. The assessee was also directed to ensure participation without seeking unnecessary adjournments.
Key Issues
Whether the CIT(A)'s ex-parte order, passed without proper service of hearing notices to the assessee, violated the principles of natural justice and warranted a remand for fresh adjudication.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
आदेश/ O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by order of first-appeal dated 30.03.2024 passed by learned Commissioner of Income-Tax (Appeals)-Addl/JCIT(A)-2, Bengaluru [“CIT(A)”] which in turn arises out of assessment-order dated 30.12.2019 passed by learned DCIT/ACIT-1(1), Indore [“AO”] u/s 143(3) 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).
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Bhupendra Raghuvanshi ITA No. 458/Ind/2024 - AY 2017-18
Ld. AR for assessee submits that the CIT(A), while conducting first-
appeal, has sent notices of hearing to e-mail address: dlsaraf32@gmail.com
which belonged to assessee’s previous counsel Shri Dau Lal Saraf, CA who
represented assessee before AO and also filed first-appeal. But, however, the
previous counsel never informed the assessee about fixation of hearings nor
made any representation before CIT(A). Further, the CIT(A) has mentioned to
have sent email also to another email id: bstkissanmp@gmail.com which
again did not reach to assessee’s knowledge. Therefore, the assessee could
not attend hearings fixed by CIT(A), which has led to the passing of ex-parte
order by CIT(A). Ld. AR further submits that the assessee is ready and
willing to make 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 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
uninfluenced by his earlier order. The assessee is also directed to ensure
participation in the hearings as may be fixed by CIT(A) and do not seek
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Bhupendra Raghuvanshi ITA No. 458/Ind/2024 - AY 2017-18
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 by putting on notice board as per Rule 34 of ITAT Rules, 1963 on 30/01/2025
Sd/- sd/-
(DINESH MOHAN SINAH) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER
Indore
िदनांक/Dated : 30/01/2025
Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order a Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore
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