Smt Radha Bai, Bhopal V. The ITO3 (2), Bhopal

ITA 105/Ind/2023

AI Insights

This case involves an appeal by Smt. Radha Bai against the order of the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, concerning the Assessment Year 2012-13. The primary contention was the dismissal of her appeal by the CIT(A) for want of prosecution, without adjudicating on the merits of the case. The assessee, represented by Shri Ashish Goyal and N.D. Patwa, argued that due to her illiteracy, she failed to respond to notices, leading to the dismissal of her appeal. The Revenue was represented by Shri Ashish Porwal, Sr. DR, who agreed that the matter should be remanded for fresh adjudication.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130610 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 24-05-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 26-03-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Capital asset; Set aside; Capital Gains

Judgement Text

Page 1 of 3 आयकर अपील य अ धकरण, इंदौर यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.105/Ind/2023 (Assessment Year:2012-13) Smt. Radha Bai 118 Babadiya Kala Huzur Near Radha Kishan Mandir Bhopal Vs. ITO 3(2) Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: BQDPB 8561 R Assessee by Shri Ashish Goyal & N.D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 25.05.2023 Date of Pronouncement 29.05.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the order dated 17.01.2023 of Ld. Commissioner of Income Tax (Appeals) (in short Ld. CIT(A), National Faceless Appeal Centre, Delhi for Assessment Year 2012- 13. The assessee has raised following grounds of appeal: 1.That the Ld. AO was not justified in passing the assessment order, which is bad-in-law, void ab initio, barred by limitation, illegal, contrary to the facts and circumstances of the case, liable to be annulled. 2. That the Ld. CITIA) was not justified in confirming the assessment order, which is bad-in-law, void ab initio, barred by limitation, illegal, contrary to the facts and circumstances of the case, liable to be ITA No.105/Ind/2023 Radha bai Page 2 of 3 Page 2 of 3 annulled. 3. The Ld. CIT(A) was not justified in providing sufficient opportunity to the appellant to furnish documents or reply in support of the claim and confirming the addition; and Ld. CIT(A) did not decide the appeal on merits. 4. The Ld. CIT(A) was not justified in confirming the addition of Rs. 4,51,325/-in respect of cost of improvement in respect of capital gains. 5. The Ld. CIT(A) was not justified in confirming the addition of Rs.10,37,273/-in respect of exemption from capital gains. 6. The Ld. CIT(A) was not justified in confirming the addition of Rs. 25,000/-in respect of expenses on transfer of capital asset 2. At the time of hearing Ld. AR of the assessee has submitted that Ld. ICIT(A) has dismissed the appeal of the assessee for want of prosecution and grounds raised by the assessee were not adjudicated. He has further submitted that the assessee is illiterate lady and could not realize notice issued by the CIT(A) and proceedings pending in the Faceless Appeal made. Thus, he has pleaded that the impugned order may be set aside and the assessee may be given one more opportunity to present its case before the ld. CIT(A). 3. On the other hand, Ld. DR has fairly submitted that since the ld. CIT(A) has dismissed the appeal of the assessee for non-prosecution therefore, the matter may be remanded to the record of the Ld. CIT(A) for fresh adjudication. 4. Having considered the rival submission and relevant material on record, at the outset, we note that the Ld. CIT(A) dismissed the appeal of the assessee for want of prosecution when no-body appeared and reply to the various notices issued by the Ld. CIT(A). Since the appeal of the assessee was not adjudicated on merits of the issue raised in the grounds of appeal, therefore, the order of the Ld. CIT(A) is not as per the provision of section 250(6) of the Act. Accordingly, in the facts and circumstances of the case the impugned 6 of lis of the Ld. CIT(A) is set aside and the matter is ITA No.105/Ind/2023 Radha bai Page 3 of 3 Page 3 of 3 remand to the record of the Ld. CIT(A) for deciding same afresh after giving appropriate opportunity of hearing to the assessee. 5. Before parting with this matter we may point out that the assessee has raised ground no.1 & 2 first time before the Tribunal without seeking the leave of the Tribunal. Accordingly ground no.1 & 2 are not remanded back to the Ld. CIT(A) however, the assessee is at liberty to raise any additional ground before Ld. CIT(A). 6. In the result, appeal of assessee is allowed for statistical purposes. Order pronounced in the open court on 29.05.2023. Sd/- Sd/- (B.M. BIYANI) (VIJAY PAL RAO) Accountant Member Judicial Member Indore, 29.05.2023 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 COPY Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore