M/S C.I. BUILDERS PVT. LTD.,BHOPAL vs. THE ACIT 1(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.:
Feeling aggrieved by appeal-orders dated 08.05.2023 and 11.05.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”], which in turn arise out of penalty orders dated 24.02.2016 and 27.03.2018 passed by learned ITO-2(1) and DCIT-1(1), Bhopal [“AO”] for Assessment-Year [“AY”] 2010-11 and 2012-13 respectively u/s 271(1)(c) of
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C.I. BUILDERS Pvt. Ltd., Bhopal ITA Nos. 249 & 253/Ind/2023 - AY 2010-11 & 2012-13
the Income-tax Act, 1961 [“the Act”], the assessee has filed the captioned
two appeals.
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, Ld. CIT(A) has dismissed
these twin-appeals of assessee, although due to non-prosecution by
assessee on the dates of hearing fixed by CIT(A), but still without complying
with the mandate of section 250(6). Therefore, the impugned first appeal-
orders passed by CIT(A) deserve to be set aside and the matters are fit for
remand to the file of CIT(A) for a proper adjudication. Ld. AR for assessee
prays to remand these matters to CIT(A) for an apt adjudication. Ld. DR
would have no objection to the prayer of Ld. AR but makes a request to
direct the assessee to represent his cases before CIT(A) and do not seek
unnecessary adjournments. Therefore 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 cases before
CIT(A) for a proper adjudication. Accordingly, we remand these matters 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.
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C.I. BUILDERS Pvt. Ltd., Bhopal ITA Nos. 249 & 253/Ind/2023 - AY 2010-11 & 2012-13
Resultantly, both of these appeals of assessee are allowed for
statistical purpose.
Order pronounced in open court on 23.01.2024.
Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक /Dated : 23.01.2024 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 COPY Assistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore
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