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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 07.12.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 29.11.2019 passed by learned DCIT/ACIT, Khandwa [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal.
Ld. AR for assessee drew our attention to the impugned order and submitted that the CIT(A) has passed the same ex-parte qua assessee on the
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Smt. Sandhya Shrimali, Khandwa ITA No. 93/Ind/24 - AY 2017-18
footing that there was non-representation by assessee in response to the
notices dated 01.01.2021, 23.08.2022, 19.10.2022 and 21.11.2023 whereas
the factual position is such that the assessee sought adjournments from
CIT(A) via requests dated 03.11.2023 and 02.12.2023 filed online on
designated webportal of department because the assessee needed more time
to collect documents and make representation. Ld. AR further submitted
that the assessee is still ready and willing to make representation before
CIT(A) if an opportunity is given and prays that the present matter should be
remanded to the file of CIT(A) for a proper adjudication of the grounds/
issues raised by assessee in first-appeal. 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.
In view of consensus by both sides and also having regard to the
principle of natural justice and fair play, we deem it fit to give one more
opportunity to assessee so that the assessee can represent his case before
CIT(A) for a proper adjudication. Accordingly, we remand 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.
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Smt. Sandhya Shrimali, Khandwa ITA No. 93/Ind/24 - AY 2017-18
Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in open court on 07.08.2024.
Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER
Indore िदनांक /Dated : 07.08.2024 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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