RAJESH BUILDHOMES PVT. LTD. ,INDORE vs. NFAC, DELHI, DELHI
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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI VIJAY PAL RAO & SHRI B.M. BIYANI
आदेश / O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by appeal-order dated 21.02.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 24.09.2021 passed by learned NFAC, Delhi [“AO”] u/s 147 r.w.s. 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2014-15, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).
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Rajesh Buildhomes Pvt. Limited, Indore. ITA No. 355/Ind/2024 - AY 2014-15
Ld. AR for assessee drew us to Para 5 to 7 of impugned order to show
that the assessee sought adjournments from CIT(A) as the compilation of
desired details and documents was underway and needed some more time
for preparation and proper presentation. However, the Ld. CIT(A) rejected
assessee’s request for adjournment and passed impugned order ex-parte
qua assessee on the basis of AO’s order and Form No. 35. Ld. AR submitted
that the assessee made genuine request for adjournment and the CIT(A)
ought to have accepted assessee’s request. 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 its case before CIT(A)
and do not seek unnecessary adjournments.
In view of above and also having regard to the principle of natural
justice and fair play, we deem it fit to give one more opportunity to assessee
so that the assessee can represent its case before CIT(A) for a proper
adjudication. Accordingly, we remand this matter back to the file of CIT(A)
for a proper adjudication on merit after giving opportunity of hearing to the
assessee, uninfluenced by his earlier order in any manner. 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.
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Rajesh Buildhomes Pvt. Limited, Indore. ITA No. 355/Ind/2024 - AY 2014-15
Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in open court on 09.10.2024
Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER
Indore िदनांक /Dated : 09.10.2024 CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYAssistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore
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