BHUPENDRA RAGHUVANSHI,INDORE V. DCIT-ACIT-1(1),INDORE, INDORE

ITA 458/IND/2024

AI Insights

The case involves Bhupendra Raghuvanshi, the appellant, who appealed against the order of the Commissioner of Income-Tax (Appeals) which was passed ex-parte. The ex-parte order was a result of the assessee's failure to receive hearing notices due to them being sent to an outdated email address of a former counsel. Both the assessee's representative and the revenue's representative agreed that the matter should be remanded for a fair hearing. The tribunal emphasized the principles of natural justice and fair play in its decision to remand the case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 34580 (ITAT-INDORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: FORASSESSEESUBMITSTHATTHECIT A; WHILECONDUCTINGFIRST; FORREVENUEAGREESWITHTHEPRAYEROFLD.ARBUTMAKESAREQUESTTO; SHRIASHISHPORWAL
• Assessee Lawyers: SHRIMILINDWADHWANI
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

"Page 1 of 3 आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER ITA No.458/Ind/2024 Assessment Year:2017-18 Bhupendra Raghuvanshi, 54B Bhavanipur Colony, Indore बनाम/ Vs. DCIT/ACIT-1(1), Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AEMPR5793R Assessee by Shri Milind Wadhwani, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.01.2025 Date of Pronouncement 30.01.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first-appeal dated 30.03.2024 passed by learned Commissioner of Income-Tax (Appeals)-Addl/JCIT(A)-2, Bengaluru [“CIT(A)”] which in turn arises out of assessment-order dated 30.12.2019 passed by learned DCIT/ACIT-1(1), Indore [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). Bhupendra Raghuvanshi ITA No. 458/Ind/2024 - AY 2017-18 Page 2 of 3 2. Ld. AR for assessee submits that the CIT(A), while conducting first- appeal, has sent notices of hearing to e-mail address: [e-mail] which belonged to assessee’s previous counsel Shri Dau Lal Saraf, CA who represented assessee before AO and also filed first-appeal. But, however, the previous counsel never informed the assessee about fixation of hearings nor made any representation before CIT(A). Further, the CIT(A) has mentioned to have sent email also to another email id: [e-mail] which again did not reach to assessee’s knowledge. Therefore, the assessee could not attend hearings fixed by CIT(A), which has led to the passing of ex-parte order by CIT(A). Ld. AR further submits that the assessee is ready and willing to make representation before CIT(A) if an opportunity is given and prays that the present matter should be remanded to the file of CIT(A) for a proper adjudication of the grounds/issues raised by assessee in first-appeal. Ld. DR for revenue agrees with the prayer of Ld. AR but makes a request to direct the assessee to represent his case before CIT(A) and do not seek unnecessary adjournments. 3. Considering above submissions and also having regard to the principle of natural justice and fair play, we deem it fit to 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 ensure participation in the hearings as may be fixed by CIT(A) and do not seek Bhupendra Raghuvanshi ITA No. 458/Ind/2024 - AY 2017-18 Page 3 of 3 unnecessary adjournments failing which the CIT(A) shall be at liberty to pass appropriate order in accordance with law. Ordered accordingly. 4. Resultantly, this appeal is allowed for statistical purpose. Order pronounced by putting on notice board as per Rule 34 of ITAT Rules, 1963 on 30/01/2025 Sd/- sd/- (DINESH MOHAN SINAH) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/Dated : 30/01/2025 Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order a Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore "