SN COMMODITES,INDORE vs. INCOME TAX OFFICER 4(1), INDORE

आदेश / O R D E R

Per B.M. Biyani, A.M.:

S.N.Commodities, Indore. state the points for determination, the decision thereon and the reason for the decision.”. We observe that in the present case, the Ld. CIT(A) has dismissed the assessee’s appeal, although due to non-prosecution by assessee on the dates of hearing, but still without complying with the mandate of section 250(6). Therefore, the impugned first appeal-order passed by Ld. CIT(A) deserves to be set aside and the matter is fit for remand to him for a proper adjudication. Ld. AR for assessee prays to remand this matter to CIT(A) for an apt adjudication in terms of section 250(6). Ld. DR would not have any objection to 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 this 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 fresh adjudication in terms of section 250(6) after giving opportunity of hearing to assessee. The assessee is also directed to ensure participation in the hearings fixed by Ld. CIT(A) and do not seek unnecessary adjournments.

S.N.Commodities, Indore.

Order pronounced in open court on 28.05.2024.