RAJESH DHAKAD, BARNAGAR V. ITO-2 DEWAS, DEWAS (DIVISION UJJAIN)

ITA 467/Ind/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2972 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 14-04-2024
• Assessment Year: misc
• Appeal Filed On: 26-11-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 147; 144

Judgement Text

Page 1 of 7 आयकर अपीलीय अिधकरण, इंदौर Ɋायपीठ, 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.467/Ind/2023 Assessment Year : 2012-13 Rajesh Dhakad, Barnagar बनाम/ Vs. Income-tax Officer-2, Dewas (Divn. Ujjain) (Appellant/Assessee) (Respondent/Revenue) PAN: AOKPD4761M Assessee by Shri Sharad Jain, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 15.04.2024 Date of Pronouncement 16.04.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 27.09.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 07.12.2019 passed by learned ITO-2, Dewas [“AO”] u/s 147 / 144 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2012-13, the assessee has filed this appeal. 2. Ld. AR for assessee submitted that in present case, both of the orders of lower-authorities, namely the original assessment-order passed by AO as Shri Rajesh Dhakad, Barnagar ITA No. 467/Ind/2023 - AY 2012-13 Page 2 of 7 well as the first-appeal order passed by CIT(A), are ex-parte due to non- compliances of notices sent by the authorities. But the non-compliance has occurred because of the reason that the assessee is located in a remote village; is a semi-literate person and the notices sent by authorities through technological means could not reach to assessee. Ld. AR submitted that the assessee has filed a duly solemnized affidavit containing averments of all facts, the affidavit is re-produced below: Shri Rajesh Dhakad, Barnagar ITA No. 467/Ind/2023 - AY 2012-13 Page 3 of 7 Shri Rajesh Dhakad, Barnagar ITA No. 467/Ind/2023 - AY 2012-13 Page 4 of 7 Shri Rajesh Dhakad, Barnagar ITA No. 467/Ind/2023 - AY 2012-13 Page 5 of 7 Shri Rajesh Dhakad, Barnagar ITA No. 467/Ind/2023 - AY 2012-13 Page 6 of 7 3. Ld. AR further pointed out that the case of assessee for immediate preceding AY 2011-12 was also subjected to the very same process of assessment u/s 147 as done in the AY under consideration and the assessee made full representation before the AO and based on assessee’s submissions, the AO passed assessment-order dated 17.10.2018 accepting the returned income. This shows that the assessee is very much co- operative in making compliances of law. 4. Finally, Ld. AR submitted that the assessee is ready and willing to make representation before AO if an opportunity is given. Ld. AR prays that the matter may be remanded to the file of AO for a proper determination of taxable income afresh. 5. Ld. DR would not have any objection to the prayer of Ld. AR but makes a request to direct the assessee to represent his case before AO and do not seek unnecessary adjournments. 6. Considering the facts narrated and the submissions made and also having regard to the principle of natural justice and fair play, we deem it fit to remand this matter back to the file of AO for a proper adjudication of assessee’s case after giving opportunity of hearing to the assessee, uninfluenced by his earlier order. We order accordingly. The assessee is also directed to ensure participation in the hearings fixed by AO and do not seek unnecessary adjournments failing which the AO shall be entitled to pass ex- parte order. Shri Rajesh Dhakad, Barnagar ITA No. 467/Ind/2023 - AY 2012-13 Page 7 of 7 7. Resultantly, this appeal of assessee is allowed for statistical purpose. Order pronounced in open court on 16.04.2024. sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक /Dated : 16.04.2024. 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 COPYAssistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore