Arun Kumar Shukla, Harda V. The ITO-1 , Harda

ITA 388/Ind/2022

AI Insights

The case involves Shri Arun Kumar Shukla, the appellant, who appealed against the order of the Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi. This appeal arose from an assessment order passed by the Income Tax Officer, Ward-1, Harda, for the Assessment Year 2017-18. The primary issue was the dismissal of the assessee's appeal by the CIT(A) due to non-prosecution, without adhering to the mandatory requirements of section 250(6) of the Income-tax Act, 1961, which stipulates that the appeal order must be in writing, stating the points for determination, the decision thereon, and the reasons for the decision. The Tribunal found that the CIT(A) had not complied with these requirements and thus remanded the case for a proper adjudication.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130634 (ITAT-INDORE)
• Duration Of Justice: 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 20-06-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 10-11-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 2; 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 SHRIB.M. BIYANI, ACCOUNTANT MEMBER ITA No.388/Ind/2022 Assessment Year: 2017-18 Shri Arun Kumar Shukla, Harda बनाम/ Vs. ITO-I Harda (Appellant / Assessee) (Respondent / Revenue) PAN: Assessee by Shri Arpit Gaur, CA Revenue by Shri Ashish Porwal Date of Hearing 21.06.2023 Date of Pronouncement 23.06.2023 आदेश/O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 13.06.2022passed by learned Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [“Ld. CIT(A)”], which in turn arises out of assessment-order dated 21.12.2019 passed by learned ITO, Ward-1, Harda [“Ld. AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal. 2. Heard the learned Representatives of both sides and case-records perused. Shri Arun Kumar Shukla ITA No.388/In/2022 Assessment year 2017-18 Page 2 of 3 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 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 in the open court on 23.06.2023. Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore Ǒदनांक/Dated : 23.06.2023 Patel/Sr. PS Copies to: (1) The appellant Shri Arun Kumar Shukla ITA No.388/In/2022 Assessment year 2017-18 Page 3 of 3 (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