BALIBAI BADRILAL MUKATI,BARWANI V. INCOME TAX OFFICER, WARD SENDHWA, SENDHWA

ITA 920/IND/2024

AI Insights

The case involves Balibai Badrilal Mukati, the appellant, who contested an assessment order passed by the Income Tax Officer, Sendhwa, for the Assessment Year 2015-16. The appellant's first appeal was dismissed ex-parte by the CIT(A) due to non-service of notice at the correct email address, leading to a lack of representation. The Tribunal found that the CIT(A) did not comply with the procedural requirements of the Income-tax Act, specifically section 250(6), which mandates a written order stating the points for determination, the decision, and the reasons for the decision. Consequently, the Tribunal remanded the case back to the CIT(A) for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 706092 (ITAT-INDORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2015-2016
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: FORASSESSEEATTEMPTEDTOSHOWCERTAIN; FORREVENUESUBMITTEDTHATTHEASSESSEEISALSO; SHRIASHISHPORWAL
• Assessee Lawyers: SHRIMANISHDAFRIA
• Keywords: Principle of natural justice
• Section: 147

Judgement Text

"Page 1 of 4 आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.920/Ind/2024 Assessment Year:2015-16 Balibai Badrilal Mukati, Rajendra Marg, Sirvi Mohalla, Barwani बनाम/ Vs. ITO Ward Sendhwa (Assessee/Appellant) (Revenue/Respondent) PAN: CKGPM9685P Assessee by Shri Manish Dafria, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 01.7.2025 Date of Pronouncement 02.07.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first-appeal dated 30.10.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 22.03.2023 passed by learned ITO, Sendhwa [“AO”] u/s 147 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2015-16, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). Balibai Badrilal Mukati ITA No. 920/Ind/2024 - AY 2015-16 Page 2 of 4 2. At the start of hearing, Ld. AR for assessee attempted to show certain infirmities in the assessment-order passed by AO but when the bench enquired about proceeding of first-appeal, Ld. AR submitted that the CIT(A), while conducting first-appeal, has sent notices of hearing to e-mail address: [e-mail]/[e-mail] although the assessee has specifically mentioned email address: [e-mail] in the space provided in Form No. 35. Therefore, due to non-service of notices at proper email address, the assessee could not attend hearings fixed by CIT(A), which has led to the passing of ex-parte order by CIT(A). During hearing, it further transpired that the Ld. CIT(A) has dismissed assessee’s first appeal and upheld AO’s order summarily, which is not in accordance with the mandate of section 250(6) of the Income-tax Act, 1961 reading thus: “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.”. 3. At that stage, Ld. DR for revenue submitted that the assessee is also contesting legality of the assessment-order passed by AO, therefore present case is fit for remanding to CIT(A) for an apt adjudication of the grounds raised by assessee in first-appeal. Hence, Ld. DR prayed for remanding this matter to CIT(A) with a direction to assessee to make representation before CIT(A) without seeking unnecessary adjournments. 4. Ld. AR agreed to the submission made by Ld. DR. Balibai Badrilal Mukati ITA No. 920/Ind/2024 - AY 2015-16 Page 3 of 4 5. Considering above submissions of parties and having regard to the principle of natural justice and fair play, we remand this matter back to the file of CIT(A) for adjudication afresh. The CIT(A) shall give necessary opportunity of hearing to assessee and pass an appropriate order uninfluenced by his earlier order. The assessee is also directed to remain vigilant and ensure participation in the hearings as may be fixed by CIT(A) and do not seek unnecessary adjournments failing which the CIT(A) shall be at liberty to pass appropriate order in accordance with law. Ordered accordingly. 6. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in open court on 02/07/2025 Sd/- Sd/- (PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/Dated : 02/07/2025 Patel/Sr. PS Balibai Badrilal Mukati ITA No. 920/Ind/2024 - AY 2015-16 Page 4 of 4 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYSr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore "