ShriArun Mishra, Bhopal V. The ITO 2(4), Bhopal

ITA 240/Ind/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6830 (ITAT-INDORE)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 26-09-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 19-06-2023
• 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. 240/Ind/2023 Assessment Year: 2010-11 Shri Arun Mishra, 103, Vikas Kunj Society, E-8, Trilanga, Bhopal बनाम/ Vs. ITO, 2(4), Bhopal (Assessee / Appellant) (Revenue / Respondent) PAN: AFAPM9527K Assessee by Shri Gagan Tiwari, Adv. Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 27.09.2023 Date of Pronouncement 05.10.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 21.04.2023 passed by learned Commissioner of Income-Tax (Appeals), N.F.A.C., Delhi [“Ld. CIT(A)”], which in turn arises out of assessment-order dated 08.11.2017 passed by learned ITO, Ward-2(4), Bhopal [“Ld. AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2010-11, the assessee has filed this appeal. 2. Heard the learned Representatives of both sides and case-records perused. Shri Arun Mishra, Bhopal v. ITO, 2(4), Bhopal ITA No.240/Ind/2023 Assessment year 2010-11 Page 2 of 3 3. Ld. AR for assessee, referring to Para No. 4 of the impugned order, submits that all notices of hearing of first appeal were sent by CIT(A) on the e-mail address of assessee but those notices remained un-noticed by assessee, therefore the assessee could not attend the hearing which has led to the passing of ex-parte order by Ld. CIT(A). Ld. AR submits that either there had been any physical service or had the e-mails come to the knowledge of assessee, the assessee would have certainly made compliance. Ld. AR submits that the assessee is very much ready to make representation before CIT(A) and prays that the matter may be remanded to the file of CIT(A) for a proper adjudication on merit after giving due opportunity of hearing to the assessee. Ld. DR does not have any objection but prays to direct the assessee to represent his case before Ld. CIT(A) and do not seek unnecessary adjournments. In view of such pleadings by parties 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, uninfluenced by his earlier decision. 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. Shri Arun Mishra, Bhopal v. ITO, 2(4), Bhopal ITA No.240/Ind/2023 Assessment year 2010-11 Page 3 of 3 4. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in the open court on 05.10.2023. Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore Ǒदनांक /Dated : 05.10.2023. 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