AVIRAL KHANDELWAL,INDORE vs. DCIT 5(1), INDORE
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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 18.09.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”], which in turn arises out of assessment-order dated 23.12.2018 passed by learned DCIT/ACIT-5(1), Indore [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2016-17, the assessee has filed this appeal.
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Aviral Khandelwal, Indore. Vs. Dy. CIT, 5(1), Indore. ITA No. 450/Ind/2023 - AY 2016-17 2. On hearing learned Representatives of both sides, it emerges that the
CIT(A) has decided first-appeal ex-parte assessee for the reason that the
assessee did not make any submission before him despite opportunities
given. It is further observed that the CIT(A) has simply confirmed the order
passed by AO and thereby upheld the additions but the grounds/issues
raised by assessee in first-appeal requires an apt adjudication by CIT(A) on
merit. Ld. AR prays to remand this matter back to CIT(A) for a proper
adjudication. 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 also
having regard to the principle of natural justice and fair play, it is thought fit
to give one more opportunity to assessee so that the assessee can represent
his case before CIT(A) and the CIT(A) can make a proper adjudication.
Accordingly, we remand this matter back to the file of CIT(A) for a fresh
adjudication on merit after giving opportunity of hearing to assessee. The
assessee is also directed to ensure participation in the hearings fixed by
CIT(A) and do not seek unnecessary adjournments failing which the CIT(A)
shall be entitled to pass an ex-parte order in accordance with law.
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Aviral Khandelwal, Indore. Vs. Dy. CIT, 5(1), Indore. ITA No. 450/Ind/2023 - AY 2016-17 3. Resultantly, this appeal of assessee is allowed for statistical purpose.
Order pronounced in open court on 20.03.2024
Sd/- sd/- (MADHUMITA ROY) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक /Dated : 20.03.2024 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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