GANESH GINNING AND PRESSING FACTORY (HO) BRANCH RADHESHYAM PRATISHTHAN,HARDA (MADHYA PRADESH) vs. INCOME TAX OFFICER WARD 1HARDA, HARDA (MADHYA PRADESH)

Feeling aggrieved by appeal-order dated 23.06.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 30.12.2016 passed by learned ITO-1, Harda [“AO”] u/s 143(3) 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).

Ld. AR for assessee submitted that the CIT(A), while conducting first- appeal, has served three notices of hearings out of which first notice was served on 26.12.2020 during Covid pandemic period and subsequent two notices were served on 24.05.2023 & 12.06.2023 after a gap of about two and half years. Further, the subsequent notices were issued within a short span of certain days on the email id. Therefore, the assessee could not attend hearings fixed by CIT(A) which has led to the passing of ex-parte order. Ld. AR further submitted 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 agreed with the prayer of Ld. AR but made 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 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.