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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: MS. MADHUMITA ROY & SHRI B.M. BIYANI
आदेश / O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by appeal-order dated 08.09.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”], which in turn arises out of assessment-order dated 09.12.2018 passed by learned ITO- 3(2), Bhopal [“AO”] u/s 144 read with section 147 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2011-12, the assessee has filed this appeal.
Kamran Ali Khan, Bhopal vs. ITO,3(2), Bhopal
Ld. AR for assessee submitted that the CIT(A) has passed ex-parte order and upheld the additions made by AO on the premise that the assessee had not complied any of the notices of hearing issued by him whereas the assessee e-filed submission on 17.08.2023. Ld. AR submitted that it seems that the assessee’s submission had remained unnoticed by Ld. CIT(A). Going further, Ld. AR submitted that the AO has also passed assessment-order ex-parte u/s 144 for the reason that the assessee did not comply the notices issued by him. In this regard, Ld. AR submitted that the AO initiated proceeding u/s 147 for assessment of deposits made in bank a/c and issued all notices to assessee’s old address, namely “Shukat Mahal, Sultania Road, Bhopal” as mentioned in the bank a/c whereas the assessee had already shifted to newer address, namely “8A, Kaptan Sahab Li Bagiya, Ginnauri, Huzur, Bhopal” as mentioned in Form No. 36. Therefore, the notices sent by AO could not reach to assessee which led to non- compliances. Ld. AR submitted that the assessee is ready to make compliances as required and therefore this matter should be remanded back to the file of AO for an apt adjudication.
Ld. DR for revenue did not have any objection if it is remanded to AO but requests that a clear direction be given to assessee to represent his case adequately before AO.
In view of above submissions by both sides 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
Kamran Ali Khan, Bhopal vs. ITO,3(2), Bhopal AO for a proper adjudication. Accordingly, we remand this matter back to the file of AO for a fresh adjudication, without being influenced by previous orders, after giving opportunities to assessee. The assessee is also directed to ensure participation in the hearings fixed by AO and do not seek unnecessary adjournments. We also make it clear that in case of non-co- operation by assessee, the AO shall be free to pass an ex-parte order in accordance with law.
Resultantly, this appeal of assessee is allowed for statistical purpose.
Order pronounced in open court on 20.03.2024.