Shri Ved Prakash Sharma, Mandideep V. The ITO, Raisen, Raisen

ITA 109/Ind/2023

AI Insights

The case involves Ved Prakash Sharma, the appellant, who appealed against the order of the Commissioner of Income-Tax (Appeals) dated 30.01.2023, which itself arose from an assessment order dated 22.11.2017 by the ITO, Raisen for the Assessment Year 2015-16. The primary issue was the dismissal of the assessee's appeal by the CIT(A) due to non-prosecution without adhering to the procedural requirements of section 250(6) of the Income-tax Act, 1961. The tribunal noted the absence of the assessee and any representative during the hearings but proceeded to decide the case based on the materials available and the submissions of the revenue's representative.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130619 (ITAT-INDORE)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 03-09-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 29-03-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Assessee Lawyers: POST. NOTICE THROUGH E
• Section: 143(3)

Judgement Text

Page 1 of 3 आयकर अपीलȣय अͬधकरण, इंदौर Ûयायपीठ, 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. 109/Ind/2023 Assessment Year:2015-16 Ved Prakash Sharma, 23-24, MICAPLY, Industrial Area, Mandideep, Distt. Raisen बनाम/ Vs. ITO, Raisen (Assessee / Appellant) (Revenue / Respondent) PAN: ACRPS2997R Assessee by None Revenue by Shri Ashish Porwal, Sr DR Date of Hearing 04.09.2023 Date of Pronouncement 05.09.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 30.01.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, [“CIT(A)”], which in turn arises out of assessment-order dated 22.11.2017 passed by learned ITO, Raisen [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment- Year [“AY”] 2015-16, the assessee has filed this appeal. 2. None appeared for assessee when the case is called. The case was passed over and once again taken up at the end of board but still nobody Ved Prakash Sharma,Mandideep vs. ITO Raisen ITA No.109/Ind/2023 - AY 2015-16 Page 2 of 3 appeared nor any adjournment request filed. On perusal of case-file, it is found that the notice was served upon assessee by post. Notice through e- mail was also served upon assessee’s counsel as per report given by Bench Clerk. Ld. DR was ready to represent the revenue. In this situation, the hearing is proceeded and the case is being disposed of ex-parte assessee on the basis of material held on record and after considering the revenue’s submissions. 3. 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.”. We observe that in the present case, the Ld. CIT(A) has dismissed the assessee’s appeal, although due to non-prosecution by assessee on the dates of hearing fixed by Ld. CIT(A), but still without complying with the mandate of section 250(6). Therefore, the impugned first appeal-order passed by Ld. CIT(A) deserves to be set aside and the matter is fit for remand to the file of Ld. CIT(A) for a proper adjudication. When the Bench proposed this, Ld. DR fairly agrees but prays to direct the assessee to represent his case before Ld. CIT(A) and do not seek unnecessary adjournments. In view of this and also having regard to the principle of natural justice and fair play, we deem it fit to give one more opportunity to assessee so that the assessee can represent his case before CIT(A) for a proper adjudication. Accordingly, we remand this matter back to the file of Ld. CIT(A) for a fresh adjudication after giving opportunity of hearing to Ved Prakash Sharma,Mandideep vs. ITO Raisen ITA No.109/Ind/2023 - AY 2015-16 Page 3 of 3 assessee. The assessee is also directed to ensure participation in the hearings fixed by Ld. CIT(A) and do not seek unnecessary adjournments failing which the CIT(A) shall be entitled to take an appropriate decision. 4. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in the open court on 05.09.2023. Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore Ǒदनांक /Dated :05.09.2023. CPU/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 Assistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore