Ritesh Patel, Indore V. The ITO 1(1), Indore

ITA 151/Ind/2023

AI Insights

The case involves Shri Ritesh Patel, the appellant, who appealed against the order of the Commissioner of Income-Tax (Appeals), NFAC, Delhi, which itself arose from an assessment order by the ITO, Ward-1(1), Indore for the Assessment Year 2017-18. The CIT(A) had dismissed the first appeal due to non-prosecution by the assessee without making any adjudication as required by law. The Tribunal decided to remand the case back to the CIT(A) for a proper adjudication, emphasizing the principles of natural justice and fair play, and directed the assessee to ensure participation in future hearings.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130622 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 12-09-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 17-04-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• 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. 151/Ind/2023 Assessment Year: 2017-18 Shri Ritesh Patel, 1, Kadwali Bujurg, Sanwer, Indore. बनाम/ Vs. ITO, 1(1), Indore. (Assessee / Appellant) (Revenue / Respondent) PAN: BCNPP9475N Assessee by Shri Soumya Bumb, AR Revenue by None Date of Hearing 13.09.2023 Date of Pronouncement 14.09.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 20.02.2023 passed by learned Commissioner of Income-Tax (Appeals), NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of assessment-order dated 29.11.2019 passed by learned ITO, Ward-1(1), Indore [“Ld. AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal. 2. When the case was called, none appeared on behalf of revenue but an application dated 11.09.2023 intimating that the Ld. DR for revenue is on Shri Ritesh Patel, Indore ITA No.151/Ind/2023 Assessment year 2017-18 Page 2 of 3 official tour, is filed. Ld. AR for the assessee carried us to the impugned order and submitted that the said order was passed by CIT(A) ex-parte qua assessee whereby the first-appeal had been dismissed for non-prosecution but the CIT(A) has not made any adjudication as required by section 250(6). Therefore, in any event, this case would go back to Ld. CIT(A) for a fresh adjudication and hence the present appeal can be decided even in absence of any representation from revenue. Finding substance in Ld. AR’s submission, we propose to decide this appeal on the basis of record and after hearing Ld. AR. 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, Ld. CIT(A) has dismissed 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. 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 Ld. CIT(A) for a fresh adjudication after giving opportunity of hearing to assessee. The assessee is also directed to ensure Shri Ritesh Patel, Indore ITA No.151/Ind/2023 Assessment year 2017-18 Page 3 of 3 participation in the hearings fixed by Ld. CIT(A) and do not seek unnecessary adjournments. 4. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in the open court on 14.09.2023. Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore Ǒदनांक /Dated : 14.09.2023. 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