SANDEEP DUBEY, SHAJAPUR V. ITO, SHAJAPUR, SHAJAPUR

ITA 264/Ind/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 4460 (ITAT-INDORE)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 28-11-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 16-07-2023
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

Page 1 of 3 आयकरअपीलीयअिधकरण,इंदौरɊायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER ITA No. 264/Ind/2023 Assessment Year: 2012-13 Shri Sandeep Dubey, C/o Deepak Agencies, A.B.Road, PWD Colony, Shajapur. बनाम/ Vs. ITO, NFAC, NEW DELHI (Assessee / Appellant) (Revenue / Respondent) PAN: ACXPD7140H Assessee by Shri Sharad Jain, AR Revenue by None Date of Hearing 29.11.2023 Date of Pronouncement 29.11.2023 आदेश/O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 29.05.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”], which in turn arises out of penalty-order dated 15.12.2021 passed by learned ITO, NFAC, Delhi [“AO”] u/s 271(1)(b) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2012-13, the assessee has filed this appeal. Shri Sandeep Dubey, Shajapur, s. ITO, Shajapur. ITA No.264/Ind/2023 Assessment year 2012-13 Page 2 of 3 2. None appeared on behalf of revenue when the case is called for hearing although a request for adjournment is filed. Ld. AR for assessee submitted that the CIT(A)’s order is ex-parte qua assessee, therefore this case deserves for a remand to CIT(A). Hence, the hearing may be proceeded. After consideration, the hearing is proceeded. 3. Ld. AR submits that the CIT(A) has passed order of first-appeal ex- parte since the assessee did not make representation on the dates of hearing fixed by him. He drew our attention to first Para of impugned order and submitted that the first-appeal was initially taken under physical system but subsequently migrated to faceless regime and being unaware of faceless systems, the assessee was not able to make representation. Ld. AR submitted that the assessee is willing and ready to make representation before CIT(A) if a chance is given. Ld. AR prayed that the matter may be remanded to the file of Ld. CIT(A) for a proper adjudication on merit after giving due opportunity of hearing to the assessee. Considering the prayer of Ld. AR and having regarding 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 Sandeep Dubey, Shajapur, s. ITO, Shajapur. ITA No.264/Ind/2023 Assessment year 2012-13 Page 3 of 3 4. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in open court immediately after conclusion of hearing and subsequently reduced in writing. sd/- VIJAY PAL RAO JUDICIAL MEMBER sd/- B. M. BIYANI ACCOUNTANT MEMBER Indore िदनांक /Dated : 29.11.2023. 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