RAM BHAROSI LAL SHARMA,AGRA vs. THE I.T.O. WARD 1(1)(2) AGRA, AGRA
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI SUNIL KUMAR SINGH & SHRI MANISH AGARWAL
IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 161/Agr/2025 Assessment Year: 2015-16
Ram Bharosi Lal Sharma, Vs. Income-tax Officer, 4/22, A/4, Shivpuri, Prithvinath, Ward 1(1)(2), Agra. Shahganj, Agra-282001. PAN : CMQPS2420G (Appellant) (Respondent) Assessee by Sh. Dheeraj Jain, CA Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 22.05.2025 Date of pronouncement 16.06.2025
ORDER PER: SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal has been preferred by assessee against the impugned order dated 13.01.2025 passed in Appeal No. NFAC/2014-15/10241397 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250
of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year (AY) 2015-16, wherein the learned first appellate authority has dismissed assessee’s first appeal ex parte in default of
assessee. 2. According to the report submitted by the registry, this time barred appeal was filed on 27.03.2025 against the impugned order dated
ITA No.161/Agr/2025
13.01.2025 by a delay of 13 days. The appeal has to be treated within
time in view of amendment made to section 253(3) of the Act vide
Finance Act, 2024 w.e.f. 01.10.2024. The appeal, not being time barred
stands admitted.
Learned representative for the assessee moved an adjournment
application, which was rejected. Perused the records and heard the ld.
Representative for the assessee and Ld. Departmental representative for
the revenue.
This appeal has been filed on the ground, in addition to many
others, that the ld. CIT(Appeals) has erred in dismissing the appeal
without affording proper opportunity of hearing to assessee.
Perusal of the impugned order shows that notices were issued by
the ld. CIT(Appeals) on 01.05.2023, 29.08.2024, 25.09.2024, 02.12.2024
and 20.12.2024, but the assessee neither responded to any of the
notices nor filed any submission before the first appellate authority. Such
irresponsive conduct of the assessee cannot be appreciated. However, it
is seen that the first appellate authority has not passed ex parte
impugned order on merits, whereas ld. CIT(Appeals) was expected to
state the points for determination, decision thereon and the reasons for
the decision as provided u/s. 250(6) of the Act. In the circumstances and
in the interest of justice and fair play, we deem it just and appropriate to 2 | P a g e
ITA No.161/Agr/2025
afford last opportunity to the assessee and remit the matter back to the
file of learned CIT(Appeals) for adjudication on merits a fresh. We order
accordingly. We further direct the assessee to be diligent and cooperative
in attending the hearings and making submissions before the learned
CIT(Appeals) for the expeditious and effective disposal. Assessee shall
refrain from seeking any adjournment but for compelling and unavoidable
reasons. Needless to say that learned CIT(Appeals) shall ensure the
observance of the principles of natural justice. The appeal is liable to be
allowed accordingly.
In the result, the appeal is allowed for statistical purposes. The
impugned order dt. 13.01.2025 is set aside.
Order pronounced in the open court on 16.06.2025.
Sd/- Sd/- (MANISH AGARWAL) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 16.06.2025 *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra
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