BRAHMA BUILDCARE PRIVATE LIMITED,BHOPAL vs. ITO, BHOPAL

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ITA 555/IND/2023Status: DisposedITAT Indore15 April 2024AY 2009-10Bench: SHRI VIJAY PAL RAO (Judicial Member), SHRI B.M. BIYANI (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that due to non-service of notices at the proper email address, the assessee was unable to attend the first appeal proceedings. Therefore, the matter was remanded back to the CIT(A) for proper adjudication after giving the assessee an opportunity of hearing.

What were the facts?

The assessee filed an appeal against the CIT(A) order. The assessee contended that notices for the first appeal were sent to an incorrect email address, preventing them from attending the proceedings.

What were the issues?

Whether the assessee was denied natural justice due to improper service of notices for the first appeal hearing.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

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 Pankaj Shah, CA and Shri Soumya Bumb
For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 09.04.2024Pronounced: 15.04.2024

आदेश / O R D E R

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

1.

Feeling aggrieved by appeal-order dated 20.11.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”], which in turn arises out of assessment-order dated 29.12.2016 passed by learned ITO- 1(1), Bhopal [“AO”] u/s 147/143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2009-10, the assessee has filed this appeal.

Brahma Buildcare Private Limited,Bhopal

2.

The Ld. AR submits that the CIT(A), while conducting first-appeal, has sent notices of hearing to e-mail address: globalproperties.bhopal@gmail.com / brahmabuildcare@gmail.com although the assessee has specifically mentioned email address: vivekanandmishra19@rediffmail.com in the space provided in Form No. 35.

Therefore, due to non-service of notices at proper email address, the assessee could not attend proceeding of first-appeal before CIT(A). Ld. AR further prays that the matter may now be remanded to the file of CIT(A) for a proper adjudication of grounds/issues raised in first-appeal by assessee on merit, after giving due opportunity of hearing to assessee. 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. Therefore and having regard to the principle of natural justice and fair play, we deem it fit to remand this matter back to the file of CIT(A) for a proper adjudication after giving hearing to assessee. We order accordingly. The assessee is also directed to ensure participation in the hearings fixed by CIT(A) and do not seek unnecessary adjournments.

Brahma Buildcare Private Limited,Bhopal

3.

Resultantly, this appeal of assessee is allowed for statistical purpose.

Order pronounced in open court on 15.04.2024

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