Jwal Singh Parmar, Shajapur V. The ITO , Shajapur

ITA 192/Ind/2023

AI Insights

The case involves an appeal by Jwal Singh Parmar against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2011-12. The primary contention was that the CIT(A) had passed an order ex parte without providing a reasonable opportunity for the appellant to be heard. The appellant also challenged the validity of the notice under section 148 and the order under sections 143(3)/147 passed by the Assessing Officer, Shajapur, as well as the addition of Rs. 11,68,000 as undisclosed income. The CIT(A) had dismissed the appeal due to non-prosecution, noting that the appellant did not provide any details despite multiple opportunities. The Tribunal, however, found procedural improprieties in the dismissal and remanded the case for a decision on merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130613 (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: 2011-2012
• Appeal Filed On: 16-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 148; 22

Judgement Text

Page 1 of 3 आयकर अपील य अ धकरण, इंदौर यायपीठ, 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.192/Ind/2023 (Assessment Year:2011-12) Jwal Singh Parmar Ward No.7 Aasareta Panwar Village Aasareta Panwar, Post Aasareta Panwar Sarangpur Rajgarh Vs. ITO Shajapur (Appellant / Assessee) (Revenue) PAN: BHFPP 1491 R Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 21.09.2023 Date of Pronouncement 22.09.2023 O R D E R PER VIJAY PAL RAO, JM: This appeal by the Assesse is directed against order dated 16.03.2023 of Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi for A.Y.2011-12. The assesse has raised following grounds of appeal: “GROUND NO.01: That on the facts and the circumstances of the case, the order passed by Ld. (CIT(A)) is invalid and unjustified as the order has been passed ex parte and the appellant has not received reasonable opportunity of being heard before passing of the order. ITA No.192/Ind/2023 Jwal Singh Parmar Page 2 of 3 Page 2 of 3 GROUND NO.02: That the Ld.(CIT(A)) erred in not holding that the notice u/s 148 And order u/s 143(3)/147 passed by the LD. A.O SHAJAPUR are wrong, invalid and unjustified. GROUND NO.03: That the LD. (CIT(A)) erred in not holding that the addition of Rs. 11,68,000/- made (as an undisclosed income) to the returned total Income of the applicant is wrong invalid unjustified.” 2. None has appeared on behalf of the assessee when this appeal was called for hearing. The assesse has filed a request for adjournment of hearing however, the appeal of the assesse has been dismissed by the Ld. CIT(A) for non-prosecution therefore, the bench proposes to hear and disposed of this appeal ex-parte. 3. We have heard Ld. DR and carefully perused the impugned order of the Ld. CIT(A). The Ld. CIT(A) has dismissed the appeal of the assessee summarily in para 4 as under: “During the appeal proceedings, the assessee was provided an opportunity of being heard on 03.02.2021, 02.12.2021, 11.01.2022 and 09.05.2022 however, no details are filed despite the fact that notices were duly served. The approach of the assessee amply shows that it is not interested in prosecuting the appeal. Therefore, having considered the entire facts of the case and evidence available on record, the appeal so filed is dismissed.” 4. Thus, it is clear that the appeal of the assessee was dismissed for non-prosecution and for want of details and submission on behalf of the assessee. The ld. CIT(A) has not decided the grounds of appeal on merits by speaking order and therefore, the impugned order passed by the Ld. CIT(A) is not in accordance with the provisions of section 250(6) of the Act. Accordingly in the facts and circumstances of the case and in the interest of justice the impugned order is set aside and the matter is remanded to the record of the Ld. CIT(A) for fresh adjudication on merits after giving one more opportunity of hearing to the assessee. ITA No.192/Ind/2023 Jwal Singh Parmar Page 3 of 3 Page 3 of 3 5. In the result, the appeal filed by the assesse is allowed for statistical purposes. Order pronounced in the open court on 22 .09.2023 Sd/- Sd/- (B.M. BIYANI) (VIJAY PAL RAO) Accountant Member Judicial Member Indore, 22.09.2023 Patel/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 Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore