SHRI VED PRAKASH SHARMA,MANDIDEEP vs. THE ITO, RAISEN, RAISEN
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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 30.01.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, [“CIT(A)”], which in turn arises out of assessment-order dated 22.11.2017 passed by learned ITO, Raisen [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment- Year [“AY”] 2015-16, the assessee has filed this appeal.
None appeared for assessee when the case is called. The case was passed over and once again taken up at the end of board but still nobody Page 1 of 3
Ved Prakash Sharma,Mandideep vs. ITO Raisen ITA No.109/Ind/2023 - AY 2015-16 appeared nor any adjournment request filed. On perusal of case-file, it is
found that the notice was served upon assessee by post. Notice through e-
mail was also served upon assessee’s counsel as per report given by Bench
Clerk. Ld. DR was ready to represent the revenue. In this situation, the
hearing is proceeded and the case is being disposed of ex-parte assessee on
the basis of material held on record and after considering the revenue’s
submissions.
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. When the Bench
proposed this, Ld. DR fairly agrees 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
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Ved Prakash Sharma,Mandideep vs. ITO Raisen ITA No.109/Ind/2023 - AY 2015-16 assessee. The assessee is also directed to ensure participation in the hearings fixed by Ld. CIT(A) and do not seek unnecessary adjournments failing which the CIT(A) shall be entitled to take an appropriate decision.
Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in the open court on 05.09.2023.
Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore �दनांक /Dated :05.09.2023. 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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