Jubin Tiwar, Hoshangabad V. The ITO -2(2) Bhopal, Bhopal

ITA 116/Ind/2023

AI Insights

The case involves Mr. Jubin Tiwari, the appellant, who appealed against the order of the Commissioner of Income-Tax (Appeals) - National Faceless Appeal Centre, which itself arose from an assessment order by the Income Tax Officer, Ward-2(2), Bhopal. The original assessment and subsequent appeals dealt with issues under sections 147 and 143(3) of the Income-tax Act, 1961, for the Assessment Year 2012-13. The tribunal noted the absence of the appellant during the hearings and the ex-parte decision made by the CIT(A), which simply confirmed the AO's order without a detailed examination of the merits of the case. The tribunal decided to remand the case back to the CIT(A) for a thorough re-evaluation, providing the appellant another opportunity to be heard.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130533 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 27-08-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 04-04-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 147; 143(3)

Judgement Text

Page 1 of 2 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.116/Ind/2023 Assessment Year:2012-13 Mr.Jubin Tiwari, House No.15, Circuit House Road, Hoshangabad. बनाम/ Vs. ITO, 2(2), Bhopal (Assessee / Appellant) (Revenue / Respondent) PAN: ANQPT7162F Assessee by None. Revenue by Shri Ashish Porwal, Sr. DR Date of He aring 28.08.2023 Date of Pronoun ce me nt 28.08.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 21.02.2023 passed by learned Commissioner of Income-Tax (Appeals)-National Faceless Appeal Centre, [“CIT(A)”], which in turn arises out of assessment-order dated 18.11.2019 passed by learned ITO, Ward-2(2), Bhopal [“AO”] u/s 147 read with 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2012-13, the assessee has filed this appeal. 2. When the case is called, none appeared from assessee’s side nor any adjournment application is filed. The case was passed-over and once again called at the end of board but still nobody appeared. After looking into the orders of lower-authorities, it was felt that the case can be disposed of on the basis of material held on record and after hearing Ld. DR. Accordingly, the hearing is proceeded and case is being disposed of. Mr.Jubin Tiwari, Hoshangabad, ITA No.116/Ind/2023 - AY 2012-13 Page 2 of 2 3. With the assistance of Ld. DR, it is found that the CIT(A) has decided first-appeal ex-parte assessee for the reason that the assessee did not make any submission before him despite opportunities given. It is further observed that the CIT(A) has simply confirmed the order passed by AO and thereby upheld the additions but the case of assessee requires an apt adjudication in terms of Section 250(6) of the Income-tax Act, 1961. Therefore and also having regard to the principle of natural justice and fair play, it is thought 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 CIT(A) for a fresh adjudication after giving opportunity of hearing to assessee. The assessee is also directed to ensure participation in the hearings fixed by 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 during hearing and subsequently reduced in writing on the same day sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore Ǒदनांक /Dated : 28.08.2023. 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