Loading judgment…
No AI summary yet for this case.
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 21.09.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 30.12.2019 passed by learned DCIT/ACIT-3(1), Indore [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).
On hearing learned Representatives of both sides, it is found that the CIT(A) has passed impugned order dated 21.09.2023 disposing off assessee’s first-appeal under Faceless Scheme notified by Govt. Ld. AR for assessee drew us to a written-prayer made by assessee on Page 19 of letter dated 29.08.023 filed to CIT(A) during hearing of first-appeal (Page 19 of Paper- Book). In the said prayer, the assessee requested the CIT(A) to grant opportunity of personal hearing before taking an adverse view against assessee. Ld. AR then carried us to the following provisions prescribed in sub-para (2) and (3) of paragraph 12 of Faceless Appeal Scheme, 2021:
“(2) The appellant or his authorized representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the Commissioner (Appeals), through the National Faceless Appeal Centre, under this Scheme. (3) The concerned Commissioner (Appeals) shall allow the request for personal hearing and communicate the date and time of hearing to the appellant through the National Faceless Appeal Centre.” Ld. AR submitted that the Ld. CIT(A) passed impugned order adversely against assessee without complying with aforesaid mandatory provisions, therefore the impugned order deserves to be set aside and present case must be sent back to the file of CIT(A) for adjudication afresh after complying with aforesaid provisions. Ld. DR for revenue did not have any objection to the submissions and prayer made by Ld. AR. Faced with this situation, we restore present matter at the level of CIT(A) for adjudication afresh after complying with the provisions of paragraph 12 as noted above.
Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in open court on 07.10.2024.