DHEERNDRA SINGH THAKUR,INDORE vs. THE ITO 4 (3), INDORE

PDF · subscribers
ITA 215/IND/2022Status: DisposedITAT Indore20 December 2022AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the CIT(A) had dismissed the assessee's appeal without complying with the provisions of Section 250(6) of the Income-tax Act. Therefore, the matter was remanded back to the CIT(A) for proper adjudication.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which arose from an assessment order passed by the AO. The assessee did not appear before the ITAT, while the revenue was represented.

What were the issues?

Whether the CIT(A) properly adjudicated the appeal by complying with the statutory requirements of Section 250(6) of the Act.

Which sections of the Income-tax Act were involved?

Section 250(6),Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Respondent: Shri Ashish Porwal, Sr. DR
Hearing: 08.12.2022Pronounced: 20.12.2022

आदेश / O R D E R

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

1.

Feeling aggrieved by appeal-order dated 22.07.2022 passed by Ld. Commissioner of Income-Tax (Appeal), NFAC, Delhi [in short “Ld. CIT(A)”] which in turn arises out of Assessment-order dated 13.12.2018 passed by Ld. ITO-4(3), Indore [in short “Ld. AO”] u/s 143(3)/147 of Income-tax Act, 1961 [in short “the Act”] for Assessment-Year [in short “AY”] 2011-12, the assessee has filed this appeal.

2.

None appeared on behalf of assessee. We have heard the Ld. DR representing the revenue and case-records perused.

Dheerendra Singh Thakur Assessment year 2011-12 3. Section 250(6) of the Income-tax Act, 1961 provides “The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision.”. We observe that in the present case, the Ld. CIT(A) has dismissed assessee’s appeal without complying with the said provisions of section 250(6). Therefore, the impugned first appeal-order passed by Ld. CIT(A) deserves to be set aside and the matter is fit for remand to the file of Ld. CIT(A) for a proper adjudication. Ld. DR fairly agrees to this but prays to direct the assessee to represent his case before Ld. CIT(A) and do not seek unnecessary adjournments. In view of this and also having regard to the principle of natural justice and fair play, we deem it fit and appropriate to remand this matter back to the file of Ld. CIT(A) for a proper adjudication after giving opportunity of hearing to the assessee. We order accordingly. The assessee is also directed to ensure participation in the hearings fixed by Ld. CIT(A) and do not seek unnecessary adjournments.

4.

In the result, this appeal of assessee is allowed for statistical purpose.

Order pronounced as per Rule 34 of I.T.A.T. Rules, 1963 on 20/12/2022.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →