DEVENDRA GUPTA,BHOPAL V. ITO-1(2), BHOPAL, BHOPAL

ITA 583/IND/2024

AI Insights

The case involves Devendra Gupta, the appellant, who appealed against the order of the Commissioner of Income-Tax (Appeals) - NFAC, Delhi, which was itself based on the assessment order passed by the ITO-1(2), Bhopal under section 143(3) of the Income-tax Act, 1961 for the Assessment Year 2016-17. The primary contention of the appellant was the improper service of notice by the CIT(A), which led to an ex-parte order. The appellant argued that the CIT(A) did not use the correct email address provided in the appeal form for sending notices, resulting in his inability to attend the hearings. Additionally, the appellant contested that the CIT(A)'s order did not comply with the requirements of section 250(6) of the Income-tax Act, which mandates a written order stating the points for determination, the decision, and the reasons for the decision. Both parties agreed to the remand for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 34570 (ITAT-INDORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: FORASSESSEESUBMITSTHATTHECIT A; WHILECONDUCTINGFIRST; FORREVENUEAGREESWITHTHEPRAYEROFLD.ARBUTMAKESA; SHRIASHISHPORWAL
• Assessee Lawyers: NISHA LAHOTI
• 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 BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.583/Ind/2024 Assessment Year:2016-17 Devendra Gupta, H.No.4, Siddharth Garden Bawadiya Kalan Bhopal बनाम/ Vs. ITO -1(2) Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: ADAPG9833E Assessee by Ms. Nisha Lahoti, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 18.03.2025 Date of Pronouncement 19.03.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first-appeal dated 07.06.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 18.12.2018 passed by learned ITO-1(2), Bhopal [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2016-17, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). Devendra Gupta ITA No. 583/Ind/2024 - AY 2016-17 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]/[e-mail] although the assessee has specifically mentioned email address: [e-mail] in the space provided in Form No. 35 for sending notices on email. 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). That apart, 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.” But in present case, the Ld. CIT(A) has dismissed assessee’s appeal and merely confirmed AO’s order which is not in compliance with the mandate of section 250(6). Therefore, Ld. AR prays, the impugned first appeal-order passed by Ld. CIT(A) should be set aside and the matter should be remanded back to CIT(A) for a proper adjudication after giving proper notices to assessee. 3. 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. 4. 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. Devendra Gupta ITA No. 583/Ind/2024 - AY 2016-17 Page 3 of 3 The assessee is also directed to 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. 5. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in open court on 19/03/2025 Sd/- Sd/- (PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/Dated : 19/03/2025 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 COPYSr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore "