REAL FOOD AGENCY P LTD,INDORE vs. THE ITO WARD- 4 (2), INDORE
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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-order dated 07.02.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”], which in turn arises out of assessment-order dated 28.12.2016 passed by learned ITO-4(2), Indore [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2014-15, the assessee has filed this appeal.
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Real Food Agency P.Ltd., Indore. Vs. ITO, Ward 4(2), Indore. ITA No.175/Ind/2023 - AY 2014-15 2. Heard the learned Representatives of both sides and case-records
perused.
Ld. AR submits that the assessee has not been provided adequate
opportunity of being heard at the first appellate stage and the CIT(A) has
passed ex-parte order. He drew our attention to Para No. 2 of impugned
order and submitted that the first-appeal was initially taken under physical
system and subsequently migrated to faceless regime. Then, in Para No. 3 of
impugned order, the CIT(A) has noted 8 different dates fixed for hearing. Out
of those, 5 hearings were under physical system but no notice of hearing
was served upon assessee. Remaining 3 hearings on 13.01.2021,
05.01.2023 and 23.01.2023 were under faceless regime. In the case of
hearing fixed for 05.01.2023, the assessee filed an adjournment-application
which is mentioned by CIT(A). Thereafter, the CIT(A) fixed only one hearing
on 23.01.2023 on which the assessee was unable to make representation.
Thus, Ld. AR submitted, the CIT(A) has effectively granted only 2
opportunities out of various dates tabulated in his order. Carrying further to
para 4.2 of appeal-order, Ld. AR demonstrated that the CIT(A) has merely
confirmed the order passed by AO and thereby upheld the additions but the
case of assessee requires an apt adjudication in terms of Section 250(6) of
the Income-tax Act, 1961. Ld. AR prayed that the matter may be remanded
to the file of Ld. CIT(A) for a proper adjudication on merit after giving due
opportunity of hearing to the assessee. Ld. DR does not have any objection
but prays to direct the assessee to represent his case before Ld. CIT(A) and
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Real Food Agency P.Ltd., Indore. Vs. ITO, Ward 4(2), Indore. ITA No.175/Ind/2023 - AY 2014-15 do not seek unnecessary adjournments. In view of this and 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, uninfluenced by his earlier decision. 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.
Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in the open court on 27.10.2023.
Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore �दनांक /Dated : 27.10.2023 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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