RANVEER SINGH CHHABRA,INDORE (MP) vs. ITO-2(4) INDORE, INDORE (MP)
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 17.01.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 31.12.2019 passed by learned ITO- 2(4), Indore [“AO”] u/s 147 r.w.s. 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2012-13, the assessee has filed this appeal.
Page 1 of 3
Shri Ranveer Singh Chhabra, Indore. ITA No. 217/Ind/2024 - AY 2012-13 2. Ld. AR for assessee submitted that the CIT(A) has passed impugned
order ex-parte qua assessee for non-prosecution and rejected all grounds of
assessee summarily without proper adjudication. She further submitted
that as per para 4.1 of impugned order, the CIT(A) fixed three hearings out
of which first two hearings on 11.03.2020 and 21.01.2021 were during
Covid period. The third and last hearing was fixed vide notice dated
27.10.2023 on 06.11.2023 for which the assessee sought adjournment vide
application dated 06.11.2023 vide acknowledgement no. 504070021061123,
but the CIT(A) has, due to oversight, mentioned non-compliance. Ld. AR also
placed on record a copy of adjournment application filed by assessee to
CIT(A). In these circumstances, Ld. AR prayed to remand present matter to
CIT(A) for adjudication afresh after hearing assessee. Ld. DR for revenue
agrees with the submissions and prayer of Ld. AR.
In view of above facts and consensus by both sides, we are remanding
this matter back to the file of CIT(A) 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 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.
Page 2 of 3
Shri Ranveer Singh Chhabra, Indore. ITA No. 217/Ind/2024 - AY 2012-13
Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in open court immediately after conclusion of hearing and subsequently 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
Page 3 of 3
