DHARMENNDRA SINGH RAGHUVANSHI,BHOPAL V. ASSISSTANT COMMISSIONER OFINCOME TAX 2(1), BHOPAL, BHOPAL

ITA 473/IND/2025

AI Insights

The case involves Shri Dharmendra Singh Raghuvanshi, the appellant, who appealed against the order of the Commissioner of Income-Tax (Appeals)-NFAC, Delhi, which confirmed the AO's assessment order under sections 144 and 147 of the Income-tax Act, 1961 for the Assessment Year 2012-13. The initial appeal was decided ex-parte as the assessee did not make any submissions, which he later attributed to non-receipt of emails from the CIT(A). The Tribunal found merit in the assessee's request for a proper adjudication on merits and decided to remand the case back to the AO, emphasizing the principles of natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790525 (ITAT-INDORE)
• Duration Of Justice: 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 23-05-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: FORASSESSEESUBMITSTHATTHECIT A HASDECIDEDFIRSTAPPEAL; FORREVENUESUBMITTEDTHATHEDOESNOTHAVEANYOBJECTIONIF; SHRIASHISHPORWAL
• Assessee Lawyers: SHRIS.S.DESHPANDE
• Keywords: Principle of natural justice
• Section: 147; 144

Judgement Text

"Page 1 of 5 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.473/Ind/2025 Assessment Year:2012-13 Shri Dharmendra Singh Raghuvanshi, R/O-39, Jain Mandir Chowk Road, Bhopal बनाम/ Vs. ACIT 2(1) Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: ADKPS6956J Assessee by Shri S.S. Deshpande, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 02.12.2025 Date of Pronouncement 03.12.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first-appeal dated 27.03.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 28.11.2019 passed by learned ACIT, Circle-2(1), Bhopal [“AO”] u/s 144 r.w.s. 147 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). Printed from counselvise.com Dharmendra Singh Raghuvanshi ITA No. 473/Ind/2025 - AY 2012-13 Page 2 of 5 2. Ld. AR for assessee submits that the CIT(A) has decided first-appeal ex-parte qua assessee for the reason that the assessee did not make any submission before him despite opportunities given. He further submits that the CIT(A) has simply confirmed the order passed by AO and thereby upheld the additions but the grounds/issues raised by assessee in first appeal requires an apt adjudication by CIT(A) on merit in accordance with provisions of 250(6) of the Act which 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.”. In so far as the reason of non-prosecution before CIT(A) is concerned, Ld. AR referred the following affidavit filed by assessee and narrated the contents of affidavit: Printed from counselvise.com Dharmendra Singh Raghuvanshi ITA No. 473/Ind/2025 - AY 2012-13 Page 3 of 5 Printed from counselvise.com Dharmendra Singh Raghuvanshi ITA No. 473/Ind/2025 - AY 2012-13 Page 4 of 5 3. Ld. AR narrated the contents of above affidavit in open court, which are self-explanatory, and submitted that the non-prosecution in first appeal had occurred because the e-mails sent by CIT(A) did not reach to assessee. Ld. AR thereafter submitted that the assessment-order passed by AO is also ex-parte u/s 144 due to non-representation but the assessee is very much ready and willing to make representation. He requested to restore this matter at the level of AO for a proper adjudication. 4. Ld. DR for revenue submitted that he does not have any objection if the matter is remanded back to the file of AO but, however, the bench must give stricter direction to assessee to represent his case before AO without seeking unnecessary adjournments. He further submitted that the bench must impose a suitable cost upon assessee because the assessee has remained non-compliant before AO without sufficient reasoning. 5. Considering above submissions of parties; having regard to the principle of natural justice and also bearing in mind that no prejudice would be caused to revenue if the present matter is restored at the level of AO, we remand this matter back to the file of AO for adjudication afresh, at the risk and responsibility of assessee and subject to payment of cost of Rs. 5,000/- by assessee to Prime Minister National Relief Fund and submission of proof of payment to 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 remain vigilant and ensure participation in the hearings as may be fixed by AO and Printed from counselvise.com Dharmendra Singh Raghuvanshi ITA No. 473/Ind/2025 - AY 2012-13 Page 5 of 5 do not seek unnecessary adjournments failing which the AO 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 03/12/2025 Sd/- Sd/- (PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/Dated : 03/12/2025 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 Printed from counselvise.com "