ACTIVE EDUCATION AND WELFARE SOCIETY,BHOPAL vs. INCOME TAX OFFICER, 1(1), BHOPAL, BHOPAL

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ITA 52/IND/2024Status: DisposedITAT Indore28 May 2024AY 2017-18Bench: SHRI VIJAY PAL RAO (Judicial Member), SHRI B.M. BIYANI (Accountant Member)4 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that setting aside the ex-parte order of the CIT(A) and remanding the matter to the AO for fresh adjudication was appropriate to ensure natural justice. The assessee was directed to participate in the hearings before the AO.

What were the facts?

The assessee filed an appeal against the ex-parte order of the CIT(A) who claimed the assessee did not respond to notices. The assessee contended they had complied with all notices and made submissions. The AO's original assessment order was also ex-parte.

What were the issues?

Whether the CIT(A) order passed ex-parte was justified, and if the matter should be remanded for a fresh adjudication after providing an opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI VIJAY PAL RAO & SHRI B.M. BIYANI

For Appellant: Shri Arpit Gaur, AR
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 27.05.2024Pronounced: 28.05.2024

आदेश / O R D E R

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

1.

Feeling aggrieved by appeal-order dated 22.11.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 23.09.2019 passed by learned ITO- 1(1), Bhopal [“AO”] u/s 144 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal.

Active Education and Welfare Society, Bhopal

2.

Ld. AR for assessee submitted that the CIT(A) has passed impugned order as ex-parte qua the assessee on the footing that the assessee has not responded to any of the notices issues by him. However, this is contrary to the fact since the assessee has complied with all notice issued by CIT(A) and made submissions. Ld. AR has filed a chart showing the details of notices issued by CIT(A) and submissions made by assessee with supporting evidences, as under:

Active Education and Welfare Society, Bhopal Active Education and Welfare Society, Bhopal Therefore, Ld. AR submitted, the impugned order of CIT(A) deserved to be set aside and matter be remanded back to lower-level for a fresh adjudication after considering assessee’s submissions. Ld. DR for revenue, however, submitted that the original order of assessment passed by AO is also ex-parte, therefore it would be better to remand this case to AO with a direction to assessee to represent his case before AO and do not seek unnecessary adjournments. Ld. AR agreed to the proposal of Ld. DR.

3.

In view of above submissions of parties 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 back to the file of AO for a fresh adjudication after giving opportunity of hearing to assessee. The assessee is also directed to ensure participation in the hearings fixed by AO and do not seek unnecessary adjournments.

4.

Resultantly, this appeal is allowed for statistical purpose.

Order pronounced in open court on 28.05.2024.

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