GANESH GINNING AND PRESSING FACTORY (HO) BRANCH RADHESHYAM PRATISHTHAN,HARDA (MADHYA PRADESH) vs. INCOME TAX OFFICER WARD 1HARDA, HARDA (MADHYA PRADESH)
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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 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).
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Ganesh Ginning and Pressing Factory ITA No. 311/Ind/2023 - AY 2014-15
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.
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Ganesh Ginning and Pressing Factory ITA No. 311/Ind/2023 - AY 2014-15
Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in open court on 07.10.2024
Sd/- Sd/-
(VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER
Indore िदनांक /Dated : 07.10.2024 Dev/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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