ACTIVE EDUCATION AND WELFARE SOCIETY,BHOPAL vs. INCOME TAX OFFICER, 1(1), BHOPAL, BHOPAL
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 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.
Page 1 of 4
Active Education and Welfare Society, Bhopal ITA No. 52/Ind/2024 - AY 2017-18
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:
Page 2 of 4
Active Education and Welfare Society, Bhopal ITA No. 52/Ind/2024 - AY 2017-18
Page 3 of 4
Active Education and Welfare Society, Bhopal ITA No. 52/Ind/2024 - AY 2017-18
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.
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.
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 4 of 4
