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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Feeling aggrieved by appeal-order dated 03.10.2019 passed by learned Commissioner of Income-Tax (Appeals)-I, Indore [“Ld. CIT(A)”], which in turn arises out of assessment-order dated 06.12.2016 passed by learned DCIT, Circle-1(1), Indore [“Ld. AO”] u/s 143(3) of the Income Tax Act, 1961 [“the Act”] concerning Assessment-Year [“AY”] 2014-15, the assessee has filed this appeal before us.
None appeared on behalf of the assessee at the time of hearing but the Ld. DR appearing on behalf of revenue was ready to argue the case. After perusing case-records, it was thought fit to proceed and adjudicate the appeal on the basis of the material held on record and hearing the Ld. DR.
Brahaspati Iron & Steel Co. Pvt. Ltd. Assessment Year 2014-15 Page 2 of 3 3. The assessee has raised as many as seven grounds in the appeal- memo out of which the foremost and fundamental grievance of the assessee is to the effect that Ld. CIT(A) has erred in dismissing the first- appeal of assessee summarily for non-prosecution, therefore the order passed by Ld. CIT(A) is wrong, bad in law, deserves to be set aside and the matter be restored back to Ld. CIT(A).
With the able assistance of Ld. DR, we are able to ascertain that the Ld. CIT(A) had given several opportunities to the assessee as mentioned in appeal-order but there were non-compliances by assessee which resulted into dismissal of first-appeal by Ld. CIT(A). For the sake of completeness, we also take cognizance of Para No. 2.1 of the order wherein the Ld. CIT(A) has mentioned that he examined case on merits on the basis of Statement of Facts and Grounds of Appeal, but immediately thereafter, he has simply observed that the assessee has not been able to contest or rebut the findings of Ld. Assessing Officer which is clear from the fact that despite number of opportunity the assessee has failed to file written submissions. Thus, the essence of the order of Ld. CIT(A) is that the first-appeal of assessee has been summarily dismissed without proper adjudication of the grievances, though due to the non-compliances by assessee.
Considering the prayers made by the assessee in the Grounds of Appeal and to meet the objective of granting substantial justice, we are of the considered view that it would be just and fair to remand the present case to Ld. CIT(A). This would not only enable the assessee to make submissions before the Ld. CIT(A) but also enable the Ld. CIT(A) to make a proper adjudication to settle the grievances of assessee in accordance with law. We, therefore, order to remand this case back to Ld. CIT(A). Needless to mention that the assessee shall co-operate the revenue by paying the cost and by filing the details, documents and evidences for an expeditious disposal of appeal before Ld. CIT(A).
6. However, we are conscious of the fact that the non-representation by the assessee before the revenue-authorities has resulted in wastage of Brahaspati Iron & Steel Co. Pvt. Ltd. Assessment Year 2014-15 Page 3 of 3 time and energy of the revenue, therefore we deem it proper to impose a cost of Rs. 5,000/- upon the assessee. We direct the assessee to pay cost to “Prime Minister National Relief Fund” and submit a copy of duly acknowledged-receipt/challan to Ld. CIT(A). We also direct the Ld. CIT(A) to pass appeal-order within 3 months thereafter.
7. Since we have remanded the present case back to Ld. CIT(A) for a fresh adjudication, other grounds raised on merits are rendered infructuous at present and do not require adjudication by us.
In the result, this appeal is allowed for statistical purposes.
Order pronounced as per Rule 34 of ITAT, Rules, 1963 on 01.11.2022.
Sd/- Sd/- (T.R. SENTHIL KUMAR) (B.M. BIYANI) Judicial Member Accountant Member Indore, 01.11. 2022 Patel/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 Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore Bench, Indore Date of taking dictation 31.10.22 1. 31.10.22 Date of typing & draft order placed before the Dictating Member 2. 31.10.22 Date on which the approved draft comes to the Sr. P.S./P.S. 3.
Date on which the fair order is placed before the Dictating Member for pronouncement 4.
Date on which the file goes to the Bench Clerk 5.
Date on which the file goes to the Head Clerk 6.