MAPAAEX REMEDIES (P) LTD.,BHOPAL vs. THE DCIT /ACIT -2(I), 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 26.12.2022 passed by learned Commissioner of Income-tax (Appeal), NFAC, Delhi [“CIT(A)”], which in turn arises out of assessment-order dated 23.12.2018 passed by learned DCIT/ACIT-2(1), Bhopal [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2016-17, the assessee has filed this appeal.
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MAPAEX Remedies P.Ltd., Bhopal vs. DCIT/ACIT, 2 (1), Bhopal ITA No. 19/Ind/2023 - AY 2016-17 2. Heard the learned Representatives of both sides and case-records
perused.
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, the Ld. CIT(A) has dismissed
the assessee’s appeal, although due to non-prosecution by assessee on the
dates of hearing fixed by Ld. CIT(A), but still without complying with the
mandate of section 250(6). Therefore, the impugned first appeal-order
passed by Ld. CIT(A) deserves to be set aside and the matter is fit for
remand to the file of Ld. CIT(A) for a proper adjudication. Ld. DR fairly
agrees to this but prays to direct the assessee to represent his case before
Ld. CIT(A) and do not seek unnecessary adjournments. In view of this 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 case before CIT(A) for a proper adjudication. Accordingly, we
remand this matter back to the file of Ld. CIT(A) for a fresh adjudication
after giving opportunity of hearing to assessee. 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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MAPAEX Remedies P.Ltd., Bhopal vs. DCIT/ACIT, 2 (1), Bhopal ITA No. 19/Ind/2023 - AY 2016-17 4. Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in the open court on 26.09.2023.
Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore �दनांक /Dated : .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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