SHRI ANAND KUMAR GUPTA,BHOPAL vs. THE CIT(A)/NFAC DELHI, 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 21.02.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, [“CIT(A)”], which in turn arises out of assessment-order dated 30.12.2009 passed by learned ACIT- 1(1), Bhopal [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2007-08, the assessee has filed this appeal.
Heard the learned Representatives of both sides and case-records perused.
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Shri Anand Kumar Gupta, Bhopal v. CIT(A)NFAC,DELHI ITA No.123/Ind/2023 - AY 2007-08 3. Ld. AR for assessee briefed that in present case, a survey was
conducted upon assessee on 30.10.2006 during the previous year 2006-07
relevant to AY 2007-08 for which this appeal relates. The AO made certain
additions while framing assessment u/s 143(3). Thereafter, the assessee
went in first-appeal. During first-appeal, the CIT(A), as is mentioned in Para
No. 4.2 of his order, fixed hearing on 23.12.2020, 06.12.2022, 22.12.2022
and 23.01.2023 but on those dates the assessee sought adjournments. The
CIT(A) has clearly mentioned “No details furnished, petition for adjournment
was received”. Thereafter, the CIT(A) has dismissed first-appeal. Then, Ld.
AR carried us to Page No. 16 to 20, 22 and 24 of the Paper-Book where the
repeated applications filed by assessee to AO, during assessment-proceeding
and even during pendency of first-appeal, for providing copies of documents
impounded during survey are placed. Those documents were ultimately
supplied to assessee by the office of DCIT-1(1), Bhopal vide letter F.No.
DCIT-1(1)/BPL/Misc/2022-23 on 10.02.2023, copy of letter is placed at
Page No. 21 of Paper-Book. Thus, Ld. AR submitted that the documents for
making submission to authorities were supplied lately on 10.02.2023.
Hence, the assessee had to seek adjournments from CIT(A) from time to
time. Ld. AR submitted that the case of assessee is such that without those
documents, the assessee was unable to make representation before lower-
authorities even before AO. Therefore, it would be most appropriate if the
case is remanded to the AO for an apt consideration. Ld. DR fairly agreed to
this proposal of Ld. AR.
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Shri Anand Kumar Gupta, Bhopal v. CIT(A)NFAC,DELHI ITA No.123/Ind/2023 - AY 2007-08 4. In view of above submissions of parties, we deem it fit to remand this matter back to the file of AO for a fresh adjudication after giving opportunity of hearing to assessee, uninfluenced by his previous order. The assessee is also directed to ensure participation in the hearings fixed by AO and do not seek unnecessary adjournments.
Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in the open court during hearing and thereafter reduced in writing on the same day
Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore �दनांक /Dated : 31.08.2023 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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