Page 1 of 3 आयकरअपील यअ धकरण,इंदौर यायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS.SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) ITA No.216/Ind/2022 Assessment Year: 2013-14 Shri Arka Carbon Fuels Pvt. Ltd. (Now known as M/s Effulgence Trading and Services Private Limited), Indore बनाम/ Vs. DCIT, Circle-1(1), Indore (Appellant / Assessee) (Respondent / Revenue) PAN: AAICS 7382 L Assessee by None Revenue by ShriAshish Porwal, Sr. DR Date of Hearing 05.01.2023 Date of Pronouncement 30.01.2023 आदेश/O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 06.11.2021passed byNational Faceless Appeal Centre (NFAC) Delhi[“Ld. CIT(A)”], which in turn arises out of assessment-order dated 28.03.2016 passed by learned DCIT-1(1), Indore[“Ld. AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year[“AY”] 2013-14, the assessee has filed this appeal. 2. None appeared on behalf of assessee nor any adjournment application is filed. However, the Ld. DR representing the revenue submitted that the Arka Carbon Fuels Private Ltd. ITA No.216/Ind/2022 Assessment year 2013-14 Page 2 of 3 case can be decided on the basis of material held on record and after hearing him. Accordingly, the appeal is proceeded. 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 without complying with the said provisions 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 and appropriate to remand this matter back to the file of Ld. CIT(A) for a proper adjudication after giving opportunity of hearing to the assessee. We order accordingly. The assessee is also directed to ensure participation in the hearings fixed by Ld. CIT(A) and do not seek unnecessary adjournments. 4. Resultantly, this appeal of assessee is allowed for statistical purpose. Order pronounced as per Rule 34 of I.T.A.T. Rules, 1963 on 30/01/2023. Order pronounced in the open court on ....../....../2023. Sd/- Sd/- (SUCHITRA KAMBLE) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore दनांक/Dated : 30.01.2023 Patel/Sr. PS Arka Carbon Fuels Private Ltd. ITA No.216/Ind/2022 Assessment year 2013-14 Page 3 of 3 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 1. Date of taking dictation 5.1.23 2. Date of typing & draft order placed before the Dictating Member 5.1.23 3. Date on which the approved draft comes to the Sr. P.S./P.S. 5.1.23 4. Date on which the approved draft is placed before other Member 5. Date on which the fair order is placed before the Dictating Member for pronouncement 6. Date on which the file goes to the Bench Clerk 7. Date on which the file goes to the Head Clerk 8. Date on which the file goes to the Assistant Registrar for signature on the order 9. Date of dispatch of the Order