LAXMI ENGINEERING INDUSTRIES PRIVATE LIMITED,BHOPAL vs. DCIT 2(1), BHOPAL
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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-orders dated 21.07.2023 & 29.08.2023 passed by learned Commissioner of Income-Tax (Appeals), NFAC, Delhi [“CIT(A)”] which in turn arise out of respective assessment-orders dated 29.12.2017 & 24.12.2018 passed by learned ITO-2(4), Bhopal and DCIT/ACIT, 2(1), Bhopal [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the
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Laxmi Engg. Industries Pvt.Ltd., Bhopal ITA No. 428 & 427/Ind/2023 AYs 2015-16 & 2016-17 Act”] for Assessment-Years [“AY”] 2015-16 & 2016-17, the assessee has filed
these two appeals.
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
state the points for determination, the decision thereon and the reason for the
decision.”. In the present case, Ld. CIT(A) has dismissed assessee’s first-
appeals while upholding additions made by AO, although due to non-
prosecution by assessee on the dates of hearing but still without complying
with the mandate of section 250(6) adequately. Ld. AR for assessee also
submits that the assessee-company’s appeals before CIT(A) could not be
prosecuted due to gross dispute amongst directors but the additions made
by AO are huge and deserve to be adjudicated aptly in accordance with the
law. Therefore, Ld. AR prays to remand these matters to CIT(A) for an apt
adjudication.
Ld. DR does not have any objection to the prayer of Ld. AR but makes
a request to direct the assessee to represent its cases before CIT(A) and do
not seek unnecessary adjournments.
Considering aforesaid 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 its cases
before CIT(A) for a proper adjudication. Accordingly, we remand these
matters back to the file of CIT(A) for a fresh adjudication after giving
opportunity of hearing to assessee. The assessee is also directed to ensure
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Laxmi Engg. Industries Pvt.Ltd., Bhopal ITA No. 428 & 427/Ind/2023 AYs 2015-16 & 2016-17 participation in the hearings fixed by CIT(A) and do not seek unnecessary adjournments.
Resultantly, these appeals of assessee are allowed for statistical
purpose.
Order pronounced in open court on 24.04.2024
Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक /Dated : 24.04.2024 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
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