TANWANT SINGH KEER THROUGH LEGAL HEIR SHRI GURUSHARAN SINGH KEER,BURHANPUR vs. INCOME TAX OFFICER, BURHANPUR, BURHANPUR
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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Per Vijay Pal Rao, JM:
This appeal by the assesse is directed against the order dated
09.01.2024 of the Commissioner of Income Tax (Appeals), National
Faceless Appeal Center,(NFAC) Delhi for A.Y.2009-10.
The assesse has raised following grounds of appeal:
ITA No.125/Ind/2024 Late Tanwant Singh Keer (Through L/H Gursharan Singh Keer)
“1. That on the facts and the circumstances of the case of the assessee, the CIT(A) was not justified in holding that the assessee has failed to file form 35, grounds of appeal and statement of facts. 2. That on the facts and the circumstances of the case of the assessee, the CIT(A) was not justified in holding that the assessee has not filed his submission during the appeal proceedings. 3. That on the facts and the circumstances of the case of the assessee, the CIT(A) was not justified in passing the order ignoring the submission filed and the remand report claimed by the CIT(A)-2, Indore during personal hearing. 4. That on the facts and the circumstances of the case of the assessee, the CIT(A) was not justified in passing the appeal order without considering the merits of the case. 5. The assessee craves leave to add, alter amend or withdraw any ground of appeal on or before the time of hearing.
At the time of hearing the Ld. AR has submitted that initially
the appeal was heard by the CIT(A) in physical mode and the
assessee filed its reply along with relevant record upon which the
CIT(A) called for a remand report from the A.O which was also
submitted by the A.O, a copy of which is placed at page 3 & 4 of the
paper book. Thereafter the case was migrated to faceless mode of
hearing and impugned order was passed for non-prosecution.
Thus, Ld. AR has submitted that when the assessee has already
filed the reply as well as the evidences which was forwarded to the
ITA No.125/Ind/2024 Late Tanwant Singh Keer (Through L/H Gursharan Singh Keer)
A.O for remand report during the physical hearing of the appeal
and thereafter the remand report was also submitted then the non
consideration of the reply, documentary evidences filed by the
assessee as well as the remand report submitted by the A.O while
passing the impugned order renders it as unsustainable. Thus, he
has prayed that the impugned order may be set aside and the
matter may be remanded to the CIT(A) for deciding the appeal of the
assessee on merits after considering the submissions and
documentary evidence submitted by the assessee along with the
remand report of the A.O.
3.1 On the other hand Ld. DR has not objected to the request of
the assessee for remanding the matter to the record of the CIT(A)
for fresh adjudication in view of the facts brought on record by the
assessee.
We have considered the rival submissions as well as the
relevant material on record. The CIT(A) has dismissed the appeal of
the assessee in limine in para 2.2 to 2.3 as under: 3
ITA No.125/Ind/2024 Late Tanwant Singh Keer (Through L/H Gursharan Singh Keer)
“2.2 It has been brought out in the preceding part of this order that 15 notices u/s 250 of the Act were issued by the First Appellate Authority which have remained un-complied. 3.0 There has been no attachment of Form 35/Grounds of Appeal/Statement of Facts. 3.1 Appellant has not responded to any notice and no reply or response is available. 3.2 In absence of the basic details like grounds of appeal/statement of facts the appeal is not maintainable and is dismissed in Limimne”.
4.1 Ld. AR of the assessee has filed all the relevant documents
and copies of the submission filed before CIT(A) during the physical
hearing placed at Page 1 to 40 of the paper book. The A.O has
submitted its remand report dated 08.02.2018 in response to the
letter of the CIT(A) dated 15.12.2016. Therefore, it is clear that in
the physical hearing of the appeal the CIT(A) called for a remand
report in respect of the documentary evidence filed by the assessee.
However, when the case was migrated to faceless proceedings
CIT(A) has passed the impugned order ignoring all the documentary
evidence as well as the remand report of the A.O. Accordingly, in
the facts and circumstances of the case we set aside the impugned
ITA No.125/Ind/2024 Late Tanwant Singh Keer (Through L/H Gursharan Singh Keer)
order and remand the matter to the record of the CIT(A) for fresh
adjudication on merits after considering the documentary evidence,
remand report of the A.O as well as after giving an opportunity of
hearing to the assessee.
In the result appeal of the assessee is allowed for statistical
purposes.
Order pronounced in the open court on 23.07.2024.
Sd/- Sd/- (B.M. BIYANI) (VIJAY PAL RAO) Accountant Member Judicial Member
Indore,_23.07.2024 Dev/Sr. PS
Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore
