RAM BHUSHAN KHEDLE,BHOPAL vs. I.T.O. 5(2), BHOPAL

आदेश / O R D E R

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

Feeling aggrieved by appeal-order dated 23.06.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”], which in turn arises out of assessment-order dated 28.11.2017 passed by learned ITO-

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Shri Rambhushan Khedle, Bhopal vs. ITO, 5(2), Bhopal ITA No. 292/Ind/2023 - AY 2010-11 5(2), Bhopal [“AO”] u/s 144 of Income-tax Act, 1961 [“the Act”] for

Assessment-Year [“AY”] 2010-11, the assessee has filed this appeal.

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

the assessee’s appeal, although due to non-prosecution by assessee on the

dates of hearing, but still without complying with the mandate 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 him for a proper

adjudication. Ld. AR for assessee, however, prays that the assessment-order

was also passed by AO as ex-parte u/s 144 of the Act. Therefore, in the

situation, it would be better to remand this matter to AO instead of CIT(A)

for a thorough adjudication after examination of evidences to be placed by

assessee. Ld. DR agreed to the proposal of Ld. AR but, however, requested to

direct the assessee to represent his case before AO 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 to give one more

opportunity to assessee so that the assessee can represent his case before

AO for a proper adjudication. Accordingly, we remand this matter back to

the file of AO for a fresh adjudication after giving opportunity of hearing to

assessee. The assessee is also directed to ensure participation in the

hearings fixed by AO and do not seek unnecessary adjournment.

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Shri Rambhushan Khedle, Bhopal vs. ITO, 5(2), Bhopal ITA No. 292/Ind/2023 - AY 2010-11 3. Resultantly, this appeal of assessee is allowed for statistical purpose.

Order pronounced in open court on 07.02.2024.

Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक /Dated : 07.02.2024 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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