GANI BHAI,JATPURA, SOLSINDA, SANWER vs. INCOME TAX OFFICER, WARD-1(1), INDORE, AAYAKAR BHAWAN, OPPOSITE WHITE CHURCH, RESIDENCY AREA, INDORE

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 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.

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.

Resultantly, this appeal is allowed for statistical purpose.