SUNIL MOOLCHANDANI,BHOPAL vs. ACIT-3(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.:
These are the two appeals filed by assessee. The first appeal, being ITA No. 347/Ind/2023, challenges the appeal-order dated 21.07.2023 passed by learned Commissioner of Income-Tax (Appeals), NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 28.03.2016 passed by learned ACIT, 3(1), Bhopal [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2013-14. The second appeal, being ITA No. 430/Ind/2023, challenges the appeal-order dated 06.09.2023 passed by learned CIT(A) which in turn arises out of assessment-order dated
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Shri Sunil Moolchandani, Bhopal ITA No. 347 & 430/Ind/2023 - AY 2013-14 and 2015-16
07.11.2017 passed by learned DCIT, 1(1), Bhopal [“AO”] u/s 144 r.w.s.
143(3) of the Act for AY 2015-16.
Learned Representatives of both sides are ad idem that the impugned
order involved in ITA No. 347/Ind/2023 of AY 2013-14 is passed by CIT(A)
as ex-parte for non-prosecution by assessee wherein the CIT(A) has merely
upheld the additions made by assessee and not resolved the issues
appropriately. And the impugned order involved in ITA No. 430/Ind/2023 of
AY 2015-16 has been passed by CIT(A) on merit but without considering the
evidences filed by assessee before CIT(A) and the assessment-order involved
therein was also passed by AO as ex-parte u/s 144 due to non-submission
of complete details by assessee. Ld. AR submits that the assessee was not in
a position to make effective representation in these matters before AO
because of several financial crunch leading to matters filed against assessee
u/s 138 of Negotiable Instruments Act. However, the assessee is now in
position to file the required details/documents to AO. Therefore, it is prayed
that these matters may be remanded to AO for an apt adjudication after
considering the details/documents to be filed by assessee. Ld. DR does not
have any objection to the prayer of assessee but, however, makes a request
to direct the assessee to ensure participation before AO and make
representation without seeking unnecessary adjournments. In view of this
and also having regard to the principle of natural justice and fair play, we
deem it fit to remand these matters to the file of AO for an apt adjudication
after giving opportunity to assessee. The assessee is also directed to ensure
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Shri Sunil Moolchandani, Bhopal ITA No. 347 & 430/Ind/2023 - AY 2013-14 and 2015-16
participation in the hearings fixed by AO and do not seek unnecessary
adjournments. Ordered accordingly.
Resultantly, these appeals are allowed for statistical purpose.
Order pronounced in open court on 03.04.2024.
Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक /Dated : 03.04.2024. 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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