SN COMMODITES,INDORE vs. INCOME TAX OFFICER 4(1), INDORE
No AI summary yet for this case.
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 23.10.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 27.12.2018 passed by learned ITO- 4(1), Indore [“AO”] u/s 147 r.s.w 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2011-12, the assessee has filed this appeal.
Section 250(6) of the Income-tax Act, 1961 provides “The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall
Page 1 of 3
S.N.Commodities, Indore. ITA No. 455/Ind/2023 - AY 2011-12
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.
Page 2 of 3
S.N.Commodities, Indore. ITA No. 455/Ind/2023 - AY 2011-12
Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in open court on 28.05.2024.
Sd/- sd/ (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक /Dated : 28.05.2024. 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
Page 3 of 3
