SAROJ SUGANDHI,BHOPAL (M.P.) vs. INCOME TAX OFFICER, BHOPAL (M.P.)
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 08.02.2024 passed by learned Commissioner of Income-Tax (Appeals)-Addl/JCIT-(A)-1, Delhi, [“CIT(A)”] which in turn arises out of assessment-order dated 30.12.2019 passed by learned ITO-5(2), Bhopal [“AO”] u/s 143(3) r.w.s. 147 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2012-13, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).
Page 1 of 3
Saroj Sugandhi, Bhopal ITA No. 219/Ind/2024 - AY 2012-13 2. On hearing learned Representatives of both sides, it emerges that the
CIT(A) has decided first-appeal ex-parte qua assessee for the reason that the
assessee did not make any submission before him despite opportunities
given. Referring to Para 4 of impugned order, Ld. AR for assessee pointed
out that the CIT(A) fixed 1st hearing on 20.01.2021 during Covid period.
Thereafter, the CIT(A) fixed 2nd and 3rd hearing on 15.01.2024 and
05.02.2024 respectively which were within a span of just 20 days after a gap
of about 3 years from 1st hearing, therefore the assessee could not attend
hearings. It is further observed that the CIT(A) has simply confirmed the
order passed by AO and thereby upheld the additions but the grounds/
issues raised by assessee in first-appeal requires an apt adjudication by
CIT(A) on merit in accordance with provisions of 250(6) of the Act which
provides “The order of the Commissioner (Appeals) disposing of the appeal
shall be in writing and shall state the points for determination, the decision
thereon and the reason for the decision.”. Ld. AR for assessee acknowledges
that the assessee is ready and willing to make representation before CIT(A) if
an opportunity is given and hence prays that the present matter should be
remanded to CIT(A) for an apt adjudication. Ld. DR for revenue agrees with
the prayer of Ld. AR but makes 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 a proper adjudication on merit. The
Page 2 of 3
Saroj Sugandhi, Bhopal ITA No. 219/Ind/2024 - AY 2012-13 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.
Order pronounced in open court on 10.09.2024
Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER
Indore िदनांक /Dated : 10.09.2024 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
Page 3 of 3
