SHRI MAHESH KUMAR GARG,INDORE vs. ITO /ACIT 5(1) INDORE, INDORE
No AI summary yet for this case.
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 29.09.2022 passed by learned Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [“Ld. CIT(A)”], which in turn arises out of penalty-order dated 01.03.2022 passed by learned National Faceless Assessment Centre, Delhi [“Ld. AO”] u/s 271(1)(c) of Income-tax Act, 1961 [“the Act”] for Assessment- Year [“AY”] 2013-14, the assessee has filed this appeal.
When the case is called, none appeared on behalf of assessee. However, Ld. DR for the revenue was available to argue and on perusal of Page 1 of 3
Shri Mahesh Kumar Garg, Indore ITA No. 360/Ind/2022 Assessment year 2013-14 case-record, it is found that the case can be decided on the basis of orders of
lower-authorities. Therefore, the hearing is proceeded and the case is being
disposed of.
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
Page 2 of 3
Shri Mahesh Kumar Garg, Indore ITA No. 360/Ind/2022 Assessment year 2013-14 to ensure 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 during hearing and subsequently reduced in writing on the same day
Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore �दनांक /Dated : 27.07.2023. 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
Page 3 of 3
