RITESH PATEL,INDORE vs. THE ITO 1(1), 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 20.02.2023 passed by learned Commissioner of Income-Tax (Appeals), NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of assessment-order dated 29.11.2019 passed by learned ITO, Ward-1(1), Indore [“Ld. AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal.
When the case was called, none appeared on behalf of revenue but an application dated 11.09.2023 intimating that the Ld. DR for revenue is on Page 1 of 3
Shri Ritesh Patel, Indore ITA No.151/Ind/2023 Assessment year 2017-18 official tour, is filed. Ld. AR for the assessee carried us to the impugned
order and submitted that the said order was passed by CIT(A) ex-parte qua
assessee whereby the first-appeal had been dismissed for non-prosecution
but the CIT(A) has not made any adjudication as required by section 250(6).
Therefore, in any event, this case would go back to Ld. CIT(A) for a fresh
adjudication and hence the present appeal can be decided even in absence
of any representation from revenue. Finding substance in Ld. AR’s
submission, we propose to decide this appeal on the basis of record and
after hearing Ld. AR.
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
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. 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 Ld. CIT(A) for a fresh adjudication after giving
opportunity of hearing to assessee. The assessee is also directed to ensure
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Shri Ritesh Patel, Indore ITA No.151/Ind/2023 Assessment year 2017-18 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 14.09.2023.
Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore �दनांक /Dated : 14.09.2023. 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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