RAJESH BIRTHARE,INDORE vs. ITO 3(2), INDORE, INDORE
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आदेश / O R D E R
Per B.M. Biyani, A.M.:
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
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Shri Rajesh Birthare, Indore. ITA No. 111 & 112/Ind/2024 – A.Y. 2012-13
learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which
in turn arises out of assessment-order dated 08.11.2019 passed by ITO-3(4),
Indore [“AO”] u/s 144 r.w.s. 147 of Income-tax Act, 1961 [“the Act”]. The
second appeal being ITA 112/Ind/2024 is directed against another appeal-
order dated 11.12.2023 passed by same CIT(A) which in turn arises out of
assessment-order dated 13.12.2018 passed by a different AO, namely ITO-
3(2), Indore u/s 144 r.w.s. 147 of the Act. Both of these matters relate to
very same Assessment-Year [“AY”] 2012-13.
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:
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Shri Rajesh Birthare, Indore. ITA No. 111 & 112/Ind/2024 – A.Y. 2012-13
ITA 111/Ind/2024:
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Shri Rajesh Birthare, Indore. ITA No. 111 & 112/Ind/2024 – A.Y. 2012-13
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Shri Rajesh Birthare, Indore. ITA No. 111 & 112/Ind/2024 – A.Y. 2012-13
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Shri Rajesh Birthare, Indore. ITA No. 111 & 112/Ind/2024 – A.Y. 2012-13
ITA 112/Ind/2024:
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Shri Rajesh Birthare, Indore. ITA No. 111 & 112/Ind/2024 – A.Y. 2012-13
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Shri Rajesh Birthare, Indore. ITA No. 111 & 112/Ind/2024 – A.Y. 2012-13
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Shri Rajesh Birthare, Indore. ITA No. 111 & 112/Ind/2024 – A.Y. 2012-13
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
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Shri Rajesh Birthare, Indore. ITA No. 111 & 112/Ind/2024 – A.Y. 2012-13
uninfluenced by his earlier orders. 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, these appeals are allowed for statistical purpose.
Orders pronounced in open court immediately after conclusion of hearing and reduced in writing subsequently on the same day
Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER
Indore िदनांक /Dated : 26.09.2024. 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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