BHOLARAM,BHOPAL V. ITO-4(1), BHOPAL, BHOPAL

ITA 923/IND/2024

AI Insights

The case involves Bholaram, the appellant, who contested an ex-parte assessment order under sections 147 and 144 of the Income-tax Act, 1961, for the Assessment Year 2012-13. The AO had made an addition of Rs. 13,68,000, treating deposits in the bank account as unexplained money due to non-representation by the assessee. The CIT(A) upheld the AO's order after the assessee failed to respond to multiple hearings. The Tribunal, considering the submissions of both parties, decided to remand the case back to the AO for a fresh assessment, emphasizing the need for the assessee's active participation in the proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 34610 (ITAT-INDORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: FORASSESSEESUBMITTEDTHATTHEIMPUGNEDORDER; FORREVENUEDIDNOTOBJECT; FORREVENUEAGREEDWITHTHEPRAYEROFLD.ARBUTMAKESA; SHRIASHISHPORWAL
• Assessee Lawyers: SHRIASHISH GOYAL; N.D. PATWA; ARS; RESTORINGTHEMATTERATTHE
• Section: 147; 144

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 UDAYAN DAS GUPTA, JUDICIAL MEMBER ITA No.923/Ind/2024 Assessment Year:2012-13 Bholaram S/o Jagram Village Bhouri Post -Bhouri Bhopal बनाम/ Vs. ITO -4(1) Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: BFRPB8953C Assessee by Shri Ashish Goyal & N.D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 27.01.2025 Date of Pronouncement 03.02.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first-appeal dated 29.10.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 11.12.2019 passed by learned ITO-4(1), Bhopal [“AO”] u/s 147 r.w.s. 144 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2012-13, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). Bholaram ITA No. 923/Ind/2024 - AY 2012-13 Page 2 of 4 2. Today, this case was listed to consider assessee’s request for out-of- turn early hearing. Ld. AR for assessee submitted that the impugned order is ex-parte and physical bench is running at present, therefore this case may be heard and decided in this Bench. Ld. DR for revenue did not object to assessee’s request. After hearing both sides, we deem it fit to grant hearing on today itself and dispose of the matter. Accordingly, the case is taken for final hearing. 3. Ld. AR firstly referred the order of CIT(A) to show that the CIT(A) has given four hearings but the assessee did not file any response to first hearing and thereafter sought adjournments in next three hearings. Therefore, the CIT(A) passed ex-parte order upholding AO’s order and dismissing assessee’s appeal. Then, Ld. AR submitted that the AO has also passed ex-parte assessment-order u/s 144 due to non-compliances of notices issued by AO. On perusal of Para No. 3 of assessment-order, it is found that the AO has issued notices to assessee through all three modes i.e. by e-proceeding, by speed-post and by hand. Ld. AR submitted that the assessee resides in a small village called “Bhouri” and does not have knowledge of income-tax proceedings, therefore the compliances could not Bholaram ITA No. 923/Ind/2024 - AY 2012-13 Page 3 of 4 be made. He submitted that the AO has made addition of Rs. 13,68,000/- treating the deposits made in bank a/c as unexplained money due to non- representation only. He submitted that in the interest of justice, an opportunity should be given to the assessee by restoring the matter at the level of AO. He agreed that the assessee shall make adequate submission before AO. 4. Ld. DR for revenue agreed with the prayer of Ld. AR but makes a request that the assessee should be appropriately directed. 5. Considering above submissions, we deem it fit to remand this matter back to the file of AO for a fresh adjudication on merit, at the risk and responsibility of assessee and subject to payment of a cost of Rs. 2,000/- by the assessee to Prime Minister National Relief Fund. The assessee shall submit receipt of same before AO. The AO shall give necessary opportunity of hearing to assessee and pass an appropriate order uninfluenced by his earlier order. The assessee is also directed to ensure adequate participation in the hearings as may be fixed by AO and do not seek unnecessary adjournments failing which the AO shall be at liberty to pass appropriate order in accordance with law. Ordered accordingly. Bholaram ITA No. 923/Ind/2024 - AY 2012-13 Page 4 of 4 6. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in open court / by putting on notice board as per Rule 34 of ITAT Rules, 1963 on 03/02/2025 Sd/- Sd/- (UDAYAN DAS GUPTA) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/Dated : 03/02/2025 Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COP Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore "