RAJESH DHAKAD,BARNAGAR vs. ITO-2 DEWAS, DEWAS (DIVISION UJJAIN)
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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-order dated 27.09.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 07.12.2019 passed by learned ITO-2, Dewas [“AO”] u/s 147 / 144 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2012-13, the assessee has filed this appeal.
Ld. AR for assessee submitted that in present case, both of the orders of lower-authorities, namely the original assessment-order passed by AO as
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well as the first-appeal order passed by CIT(A), are ex-parte due to non-
compliances of notices sent by the authorities. But the non-compliance has
occurred because of the reason that the assessee is located in a remote
village; is a semi-literate person and the notices sent by authorities through
technological means could not reach to assessee. Ld. AR submitted that the
assessee has filed a duly solemnized affidavit containing averments of all
facts, the affidavit is re-produced below:
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Ld. AR further pointed out that the case of assessee for immediate
preceding AY 2011-12 was also subjected to the very same process of
assessment u/s 147 as done in the AY under consideration and the
assessee made full representation before the AO and based on assessee’s
submissions, the AO passed assessment-order dated 17.10.2018 accepting
the returned income. This shows that the assessee is very much co-
operative in making compliances of law.
Finally, Ld. AR submitted that the assessee is ready and willing to
make representation before AO if an opportunity is given. Ld. AR prays that
the matter may be remanded to the file of AO for a proper determination of
taxable income afresh.
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 AO and
do not seek unnecessary adjournments.
Considering the facts narrated and the submissions made and also
having regard to the principle of natural justice and fair play, we deem it fit
to remand this matter back to the file of AO for a proper adjudication of
assessee’s case after giving opportunity of hearing to the assessee,
uninfluenced by his earlier order. We order accordingly. The assessee is also
directed to ensure participation in the hearings fixed by AO and do not seek
unnecessary adjournments failing which the AO shall be entitled to pass ex-
parte order.
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Resultantly, this appeal of assessee is allowed for statistical
purpose.
Order pronounced in open court on 16.04.2024.
sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक /Dated : 16.04.2024. 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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