GANI BHAI,JATPURA, SOLSINDA, SANWER vs. INCOME TAX OFFICER, WARD-1(1), INDORE, AAYAKAR BHAWAN, OPPOSITE WHITE CHURCH, RESIDENCY AREA, INDORE
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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 15.12.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 27.09.2019 passed by learned ITO- 1(1), Indore [“AO”] u/s 144 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal.
Ld. AR for assessee submitted that the assessee is an agriculturist and not aware to make compliances of income-tax. However, during first- appeal, the assessee filed adjournment requests to the CIT(A), which are
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Gani Bhai ITA No. 124/Ind/2024 - AY 2017-18
noted in the order of CIT(A) on Page No. 3, so as to make necessary
arrangement for compliances yet despite all efforts the assessee ultimately
missed to file the details which has led the CIT(A) to pass ex-parte order
dismissing assessee’s first-appeal. Therefore, in order to grant justice to
assessee, who is an agriculturist and saddled with a high burden of liability,
this matter should be remanded back to the lower-authorities for
adjudication afresh after hearing assessee.
Ld. DR for revenue makes a proposal that the assessment-order is
also an ex-parte order u/s 144 due to non-representation by assessee.
Therefore, it would be better to restore this case to the file of AO instead of
CIT(A) for a proper disposal. Ld. AR agrees to the submission of Ld. DR.
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
AO for a proper adjudication. Accordingly, we remand this matter to AO for
adjudication afresh after giving opportunity of hearing to the assessee.
Needless to mention that the AO has pass order uninfluenced by his earlier
order. The assessee is also directed to ensure 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.
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Gani Bhai ITA No. 124/Ind/2024 - AY 2017-18
Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in open court on 26/06/2024
Sd/- Sd/-
(VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER
Indore िदनांक /Dated : 26/06/2024 Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order Sr. Private Secretary UE S Income Tax Appellate Tribunal Indore Bench, Indore
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