Shri Mahesh Kumar Garg, Indore V. ITO /ACIT 5(1) Indore, Indore

ITA 360/Ind/2022

AI Insights

The case involves Shri Mahesh Kumar Garg, who appealed against the order of the Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi, which itself arose from a penalty order by the National Faceless Assessment Centre, Delhi, under section 271(1)(c) of the Income-tax Act, 1961 for the Assessment Year 2013-14. The primary issue was the dismissal of the assessee's appeal by the CIT(A) due to non-prosecution, without adhering to the requirements of section 250(6) of the Act, which mandates a written order stating the points for determination, the decision, and the reasons for the decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130626 (ITAT-INDORE)
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 26-07-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 11-10-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 271(1)(c)

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.360/Ind/2022 Assessment Year: 2013-14 Shri Mahesh Kumar Garg, 86/87, Old Agrawal Nagar, Indore बनाम/ Vs. ITO, NFAC, Delhi/ACIT, (1), Indore. (Assessee /Appellant) (Revenue / Respondent) PAN: ABIPG3634M Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 27.07.2023 Date of Pronouncement 27.07.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 29.09.2022 passed by learned Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [“Ld. CIT(A)”], which in turn arises out of penalty-order dated 01.03.2022 passed by learned National Faceless Assessment Centre, Delhi [“Ld. AO”] u/s 271(1)(c) of Income-tax Act, 1961 [“the Act”] for Assessment- Year [“AY”] 2013-14, the assessee has filed this appeal. 2. When the case is called, none appeared on behalf of assessee. However, Ld. DR for the revenue was available to argue and on perusal of Shri Mahesh Kumar Garg, Indore ITA No. 360/Ind/2022 Assessment year 2013-14 Page 2 of 3 case-record, it is found that the case can be decided on the basis of orders of lower-authorities. Therefore, the hearing is proceeded and the case is being disposed of. 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 the assessee’s appeal, although due to non-prosecution by assessee on the dates of hearing fixed 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. 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 to give one more opportunity to assessee so that the assessee can represent his case before CIT(A) for a proper adjudication. Accordingly, we remand this matter back to the file of Ld. CIT(A) for a fresh adjudication after giving opportunity of hearing to assessee. The assessee is also directed Shri Mahesh Kumar Garg, Indore ITA No. 360/Ind/2022 Assessment year 2013-14 Page 3 of 3 to ensure participation in the hearings fixed by Ld. CIT(A) and do not seek unnecessary adjournments. 4. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in the open court during hearing and subsequently reduced in writing on the same day Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore Ǒदनांक /Dated : 27.07.2023. 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