RAJESH BIRTHARE,INDORE vs. ITO 3(2), INDORE, INDORE

These are the two appeals filed by assessee. The first appeal being ITA 111/Ind/2024 is directed against appeal-order dated 11.12.2023 passed by Page 1 of 10

None appeared at assessee’s behest nor any adjournment application filed at the time when the case was called. Therefore, the matter was passed over and once again called at the end of board. Still none appeared. Ld. DR for revenue was, however, ready for submissions. On perusal of case file with the able assistance of Ld. DR, it is found that these matters can be decided on the basis of material held on record. Therefore, the hearing is proceeded and the matters are being decided on the basis of case file and submissions of Ld. DR.

The grounds raised by assessee in these appeals are re-produced below:

A perusal of grounds raised by assessee reveals that both of these appeals relate to very same AY 2012-13 but originate from two different assessment-orders passed by two different AOs u/s 144/147. The additions made by respective AOs are qua different parcels of same property sold by assessee. It is a claim of assessee that the sold assets were jointly owned by assessee as well as brother and mother of assessee but entire sale proceeds have been taxed in assessee’s hands and also assessee’s mother and that too without giving deduction of any cost as allowable in terms of provisions of the Act. Further, the orders of first appellate authority being CIT(A) have been passed under Faceless Scheme without giving adequate opportunities to assessee. The assessee has serious objections against the jurisdictions assumed by two different AOs in his case as well as on merits of the additions made by those AOs. Therefore, the impugned orders passed by CIT(A) require an apt adjudication qua the claims of assessee. Hence, it would be better to remand these matters at the level of CIT(A) for adjudication afresh on all issues of assessee. Ld. DR for revenue immediately agreed to the proposal of bench to restore these matters to lower-authority, however he prayed that a direction be given to assessee to attend the hearings before lower authority.

In view of above and also having regard to the principle of natural justice and fair play, we deem it fit to remand these matters back to the file of CIT(A) for a proper adjudication afresh. The CIT(A) shall give necessary opportunity of hearing to assessee and pass an appropriate order

Resultantly, these appeals are allowed for statistical purpose.