Shri Anand Kumar Gupta, Bhopal V. The CIT(A)/NFAC Delhi, Bhopal

ITA 123/Ind/2023

AI Insights

The case involves Shri Anand Kumar Gupta, the appellant, who appealed against the order of the Commissioner of Income-Tax (Appeals) - NFAC, which itself arose from an assessment order passed by the AO under section 143(3) of the Income-tax Act, 1961 for the Assessment Year 2007-08. The primary contention in the appeal was the late provision of documents by the AO, which the assessee argued hindered his ability to adequately represent his case during the first appeal. The tribunal noted the repeated adjournments sought by the assessee and the late supply of documents by the AO, which were only provided shortly before the CIT(A)'s decision. Both parties agreed that a remand to the AO for a fresh assessment would be appropriate.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130621 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 28-08-2023
• Assessment Year: 2007-2008
• Appeal Filed On: 09-04-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Section: 143(3); 22

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. 123/Ind/2023 Assessment Year:2007-08 Shri Anand Kumar Gupta, 42Zone II, M.P.Nagar, Bhopal बनाम/ Vs. ACIT,1(1), Bhopal (Assessee / Appellant) (Revenue / Respondent) PAN: ABAPG6425G Assessee by Shri S.S.Deshpande, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 31.08.2023 Date of Pronouncement 31.08.2023 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)-NFAC, [“CIT(A)”], which in turn arises out of assessment-order dated 30.12.2009 passed by learned ACIT- 1(1), Bhopal [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2007-08, the assessee has filed this appeal. 2. Heard the learned Representatives of both sides and case-records perused. Shri Anand Kumar Gupta, Bhopal v. CIT(A)NFAC,DELHI ITA No.123/Ind/2023 - AY 2007-08 Page 2 of 3 3. Ld. AR for assessee briefed that in present case, a survey was conducted upon assessee on 30.10.2006 during the previous year 2006-07 relevant to AY 2007-08 for which this appeal relates. The AO made certain additions while framing assessment u/s 143(3). Thereafter, the assessee went in first-appeal. During first-appeal, the CIT(A), as is mentioned in Para No. 4.2 of his order, fixed hearing on 23.12.2020, 06.12.2022, 22.12.2022 and 23.01.2023 but on those dates the assessee sought adjournments. The CIT(A) has clearly mentioned “No details furnished, petition for adjournment was received”. Thereafter, the CIT(A) has dismissed first-appeal. Then, Ld. AR carried us to Page No. 16 to 20, 22 and 24 of the Paper-Book where the repeated applications filed by assessee to AO, during assessment-proceeding and even during pendency of first-appeal, for providing copies of documents impounded during survey are placed. Those documents were ultimately supplied to assessee by the office of DCIT-1(1), Bhopal vide letter F.No. DCIT-1(1)/BPL/Misc/2022-23 on 10.02.2023, copy of letter is placed at Page No. 21 of Paper-Book. Thus, Ld. AR submitted that the documents for making submission to authorities were supplied lately on 10.02.2023. Hence, the assessee had to seek adjournments from CIT(A) from time to time. Ld. AR submitted that the case of assessee is such that without those documents, the assessee was unable to make representation before lower- authorities even before AO. Therefore, it would be most appropriate if the case is remanded to the AO for an apt consideration. Ld. DR fairly agreed to this proposal of Ld. AR. Shri Anand Kumar Gupta, Bhopal v. CIT(A)NFAC,DELHI ITA No.123/Ind/2023 - AY 2007-08 Page 3 of 3 4. In view of above submissions of parties, we deem it fit to remand this matter back to the file of AO for a fresh adjudication after giving opportunity of hearing to assessee, uninfluenced by his previous order. The assessee is also directed to ensure participation in the hearings fixed by AO and do not seek unnecessary adjournments. 5. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in the open court during hearing and thereafter reduced in writing on the same day Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore Ǒदनांक /Dated : 31.08.2023 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