M/S C.I. BUILDERS PVT. LTD.,BHOPAL vs. THE ACIT 1(1), BHOPAL

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 C.I. BUILDERS Pvt. Ltd., Bhopal & 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.

Resultantly, both of these appeals of assessee are allowed for statistical purpose.