Shri Rameshwer Patidar , Dhar V. The ITO, Dhar

ITA 191/Ind/2023

AI Insights

The case involves Shri Rameshwar Patidar, the appellant, who appealed against the order of the Commissioner of Income-Tax (Appeals)-NFAC, Delhi, which itself arose from an ex-parte assessment order passed by the ITO, Dhar under section 144 of the Income-tax Act, 1961 for the Assessment Year 2017-18. The primary issue was the non-compliance by the assessee to the notice of hearing issued by the CIT(A), which led to the dismissal of the appeal. The ITAT found that the CIT(A) did not comply with the mandate of section 250(6) of the Act, which requires a written order stating the points for determination, the decision thereon, and the reasons for the decision. Consequently, the ITAT remanded the case back to the AO for a fresh assessment, ensuring adherence to the principles of natural justice and fair play.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130623 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 20-09-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 16-05-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Section: 144; 2

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. 191/Ind/2023 Assessment Year: 2017-18 Shri Rameshwar Patidar, 2/4, Patel Marg, Kukshi (Dhar) बनाम/ Vs. ITO, Dhar (Assessee / Appellant) (Revenue / Respondent) PAN: AOWPP9869C Assessee by Shri Milind Wadhwani, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 21.09.2023 Date of Pronouncement 22.09.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 20.03.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”], which in turn arises out of assessment-order dated 13.12.2019 passed by learned ITO, Dhar [“AO”] u/s 144 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal. 2. Heard the learned Representatives of both sides and case-records perused. Shri Rameshwar Patidar, Kukshi vs. ITO Dhar, I.T.A.No. 191/Ind/2023 – A.Y. 2017-18 Page 2 of 3 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 assessee’s appeal merely confirming the assessment-order, although due to non-compliance by assessee of the notice of hearing issued 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. 4. Ld. DR fairly agrees for remand but drew our attention to assessment- order and submits that the AO has passed ex-parte assessment-order u/s 144 due to non-compliances by assessee. Therefore, it would be better to remand this case to AO instead of CIT(A). Ld. DR further prayed to direct the assessee to represent his case before AO and do not seek unnecessary adjournments. 5. In view of above 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 AO for a proper adjudication. Accordingly, we remand this matter back to the file of AO for a fresh adjudication after giving opportunity of hearing to assessee. The assessee is also directed to ensure participation in the hearings fixed by AO and do not seek unnecessary adjournments. Shri Rameshwar Patidar, Kukshi vs. ITO Dhar, I.T.A.No. 191/Ind/2023 – A.Y. 2017-18 Page 3 of 3 6. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in the open court on 22.09.2023. sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore Ǒदनांक /Dated : 22.09.2023. 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