What did the Tribunal hold?

The ITAT found that the CIT(A) had dismissed the assessee's appeal without complying with the provisions of Section 250(6) of the Income-tax Act. Therefore, the matter was remanded back to the CIT(A) for proper adjudication after giving the assessee an opportunity of hearing.

The assessee filed an appeal against the order of the CIT(A). The assessee did not appear before the ITAT, nor did they file an adjournment application. The Revenue's representative agreed to decide the case based on the available material.

What were the issues?

Whether the CIT(A) complied with the mandatory provisions of Section 250(6) while disposing of the appeal. Whether the appeal should be remanded for proper adjudication.

Arka Carbon Fuels P Ltd, Indore vs DCIT | s.250(6) | ITAT Indore 2023

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: MS.SUCHITRA KAMBLE & SHRIB.M. BIYANI

Hearing: 05.01.2023Pronounced: 30.01.2023

Feeling aggrieved by appeal-order dated 06.11.2021passed byNational Faceless Appeal Centre (NFAC) Delhi[“Ld. CIT(A)”], which in turn arises out of assessment-order dated 28.03.2016 passed by learned DCIT-1(1), Indore[“Ld. AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year[“AY”] 2013-14, the assessee has filed this appeal.

None appeared on behalf of assessee nor any adjournment application is filed. However, the Ld. DR representing the revenue submitted that the Arka Carbon Fuels Private Ltd. Assessment year 2013-14 case can be decided on the basis of material held on record and after hearing him. Accordingly, the appeal is proceeded.

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 assessee’s appeal without complying with the said provisions 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 and appropriate to remand this matter back to the file of Ld. CIT(A) for a proper adjudication after giving opportunity of hearing to the assessee. We order accordingly. The assessee is also directed to ensure participation in the hearings fixed by Ld. CIT(A) and do not seek unnecessary adjournments.

Resultantly, this appeal of assessee is allowed for statistical purpose.

Order pronounced as per Rule 34 of I.T.A.T. Rules, 1963 on 30/01/2023. Order pronounced in the open court on ….../……/2023.

ARKA CARBON FUELS P LTD ,INDORE vs. THE DCIT CPC, BANGALURU

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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