Mapaaex Remedies (P) Ltd., Bhopal V. The DCIT /ACIT -2(I), Bhopal

ITA 19/Ind/2023

AI Insights

The case involves MAPAEX Remedies P.Ltd., which appealed against the order of the Commissioner of Income-tax (Appeals), NFAC, Delhi. The original assessment was made by the Deputy Commissioner of Income-tax/Assistant Commissioner of Income-tax, Bhopal, under section 143(3) of the Income-tax Act, 1961 for the Assessment Year 2016-17. The appeal was primarily dismissed due to non-prosecution by the assessee. However, the tribunal found that the CIT(A) did not comply with the requirements of section 250(6) of the Income-tax Act, which mandates a written order stating the points for determination, the decision, and the reasons for the decision. Consequently, the tribunal remanded the case for a proper adjudication.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130627 (ITAT-INDORE)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 24-09-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 23-01-2023
• 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.19/Ind/2023 Assessment Year:2016-17 MAPAEX REMEDIES P.LTD., E-7, HIG 500, ARERA COLONY, BHOPAL बनाम/ Vs. ACIT/DCIT,2(1), Bhopal (Assessee / Appellant) (Revenue / Respondent) PAN:AAECM2274P Assessee by Shri Sumit Nema, Sr. Adv. and Shri Gagan Tiwari, Adv. Revenue by Shri Ashish Porwal, Sr. DR. Date of Hearing 25.09.2023 Date of Pronouncement आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 26.12.2022 passed by learned Commissioner of Income-tax (Appeal), NFAC, Delhi [“CIT(A)”], which in turn arises out of assessment-order dated 23.12.2018 passed by learned DCIT/ACIT-2(1), Bhopal [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2016-17, the assessee has filed this appeal. MAPAEX Remedies P.Ltd., Bhopal vs. DCIT/ACIT, 2 (1), Bhopal ITA No. 19/Ind/2023 - AY 2016-17 Page 2 of 3 2. Heard the learned Representatives of both sides and case-records perused. 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. Ld. DR fairly agrees to this 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 assessee. The assessee is also directed to ensure participation in the hearings fixed by Ld. CIT(A) and do not seek unnecessary adjournments. MAPAEX Remedies P.Ltd., Bhopal vs. DCIT/ACIT, 2 (1), Bhopal ITA No. 19/Ind/2023 - AY 2016-17 Page 3 of 3 4. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in the open court on 26.09.2023. Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore Ǒदनांक /Dated : .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