GRAND CONSULTING SERVICES PRIVATE LIMITED,INDORE vs. INCOME TAX OFFICER -2 (1), INDORE, INDORE
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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI B.M. BIYANI & SHRI DINESH MOHAN SINHA
आदेश/ O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by order of first-appeal dated 11.10.2023 passed by
learned Commissioner of Income-Tax (Appeals), NFAC, Delhi [“CIT(A)”] which
in turn arises out of assessment-order dated 06.12.2017 passed by learned
ITO-2(1), Indore [“AO”] u/s 144 r.w.s. 147 of Income-tax Act, 1961 [“the Act”]
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Grand Consulting Services Pvt. Ltd. ITA No. 481/Ind/2024 - AY 2012-13
for Assessment-Year [“AY”] 2012-13, the assessee has filed this appeal on
the grounds mentioned in Appeal Memo (Form No. 36).
Originally, the assessee filed ITA No. 514/Ind/2023 against impugned
order without proper verification in Appeal Memo (Form No. 36). Therefore,
the ITAT, Indore bench dismissed assessee’s appeal vide order dated
09.05.2024 as under:
“4.2 Thus, it is clear that the Form number 36 has not been verified by the
person who is prescribed as per section 140 r.w. Rule 47(1) and Rule 45(3) of
the Income-tax Rules, 1962 and consequently the present appeal of the
assessee is not valid appeal. Accordingly, the appeal of the assessee is
dismissed in limine being not a valid appeal. The assessee is at liberty to file a
fresh valid appeal within a period of 30 days from this order.”
Subsequently, the assessee has filed the present appeal registered as
ITA No. 481/Ind/2024 on 03.06.2024 which is within 30 days from
09.05.2024 as per liberty granted by ITAT. Therefore, the present appeal
before us is considered well within time and proceeded for hearing.
Ld. AR for assessee drew us to Para 4 and 5 of assessment-order and
submitted that the AO has passed assessment-order ex-parte to assessee
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Grand Consulting Services Pvt. Ltd. ITA No. 481/Ind/2024 - AY 2012-13
u/s 144 after observing that the notices u/s 142(1) sent by him were
returned back. Ld. AR submitted that the AO sent notices to old address
which was given by assessee at some point of time in past but thereafter the
address of assessee has changed. Therefore, the notices sent by AO were not
served upon assessee. Ld. AR next submitted that the AO has made an
addition of Rs. 25,00,000/- in the hands of assessee based on search
conducted in case of one Mr. Vipul Bhatt and his related entities. However,
the assessee completely denies any allegation levelled by AO and wants to
make an adequate representation before AO. Therefore, the present matter
should be restored at the level of AO for adjudication afresh after hearing
assessee.
Ld. DR for revenue does not have any objection if the case is
remanded to AO but makes twin-requests, namely (i) the case should be
remanded to Jurisdictional AO [“JAO”] and (ii) the assessee should be
directed to represent his case before JAO without seeking 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
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Grand Consulting Services Pvt. Ltd. ITA No. 481/Ind/2024 - AY 2012-13
matter back to the file of JAO for a fresh adjudication, at the risk and
responsibility of assessee. The JAO 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 JAO and do not seek unnecessary
adjournments failing which the JAO 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 27/01/2025
Sd/- Sd/-
(DINESH MOHAN SINHA) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER
Indore िदनांक/Dated : 27/02/2025
Patel/Sr. PS
Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order .Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore
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