RANJEET SINGH PAWAR,BHOPAL vs. INCOME TAX OFFICER -5(2), BHOPAL
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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 25.01.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 21.12.2018 passed by learned ITO- 5(2), Bhopal [“AO”] u/s 144 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2011-12, the assessee has filed this appeal.
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Shri Ranjeet Singh Pawar, Bhopal ITA No. 216/Ind/2024 - AY 2011-12
When the case is called, none appeared on behalf of assessee nor any
application for adjournment is filed despite service of notice of hearing. Ld.
DR for revenue was however ready for submissions. On perusal of case-
records, it is found that the present matter can be decided even in absence
of assessee, on the basis of available record and after hearing Ld. DR for
revenue. Therefore, the hearing is proceeded.
Section 250(6) of the Income-tax Act, 1961 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.”. We observe that in present case, Ld. CIT(A) has dismissed
assessee’s appeal although due to non-prosecution by assessee on the dates
of hearing but still without complying with the mandate of section 250(6).
Therefore, the impugned first appeal-order passed by CIT(A) deserves to be
set aside and the matter is fit for restoring to lower-level for a proper
adjudication. Ld. DR for revenue pointed out that the assessment-order
passed by AO is also ex-parte u/s 144, therefore it would be better if the
case is restored to AO for a proper adjudication subject to a specific
direction to assessee to make representation before AO.
In view of above, we deem it fit to give one more opportunity to
assessee so that the assessee can represent his case before AO. Accordingly,
we remand this matter back to the file of AO for a proper adjudication on
merit after giving opportunity of hearing to the assessee, uninfluenced by
his earlier order in any manner. The assessee is also directed to ensure
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Shri Ranjeet Singh Pawar, Bhopal ITA No. 216/Ind/2024 - AY 2011-12
participation in the hearings as may be fixed by AO and do not seek
unnecessary adjournments failing which the AO shall be at liberty to pass
appropriate order in accordance with law.
Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in open court immediately after conclusion of hearing and subsequent reduced in writing on the very same day.
Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER
Indore िदनांक /Dated : 30.07.2024 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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