SHRIARUN MISHRA,BHOPAL vs. THE ITO 2(4), 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-order dated 21.04.2023 passed by learned Commissioner of Income-Tax (Appeals), N.F.A.C., Delhi [“Ld. CIT(A)”], which in turn arises out of assessment-order dated 08.11.2017 passed by learned ITO, Ward-2(4), Bhopal [“Ld. AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2010-11, the assessee has filed this appeal.
Heard the learned Representatives of both sides and case-records perused.
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Shri Arun Mishra, Bhopal v. ITO, 2(4), Bhopal ITA No.240/Ind/2023 Assessment year 2010-11 3. Ld. AR for assessee, referring to Para No. 4 of the impugned order,
submits that all notices of hearing of first appeal were sent by CIT(A) on the
e-mail address of assessee but those notices remained un-noticed by
assessee, therefore the assessee could not attend the hearing which has led
to the passing of ex-parte order by Ld. CIT(A). Ld. AR submits that either
there had been any physical service or had the e-mails come to the
knowledge of assessee, the assessee would have certainly made compliance.
Ld. AR submits that the assessee is very much ready to make representation
before CIT(A) and prays that the matter may be remanded to the file of
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 do not seek
unnecessary adjournments. In view of such pleadings by parties and also
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.
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Shri Arun Mishra, Bhopal v. ITO, 2(4), Bhopal ITA No.240/Ind/2023 Assessment year 2010-11
Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in the open court on 05.10.2023.
Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore �दनांक /Dated : 05.10.2023. 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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