Brahma Buildcare Private Limited, Bhopal V. ITO, Bhopal

ITA 555/Ind/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7860 (ITAT-INDORE)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 29-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

Page 1 of 3 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. 555/Ind/2023 Assessment Year : 2009-10 Brahma Buildcare Private Limited, Bhopal बनाम/ Vs. I.T.O., Bhopal Appellant/Assessee (Respondent/Revenue) PAN : AADCB7121P Assessee by Shri Pankaj Shah, CA and Shri Soumya Bumb, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 09.04.2024 Date of Pronouncement 15.04.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 20.11.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”], which in turn arises out of assessment-order dated 29.12.2016 passed by learned ITO- 1(1), Bhopal [“AO”] u/s 147/143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2009-10, the assessee has filed this appeal. Brahma Buildcare Private Limited,Bhopal ITA No. 555/Ind/2023 - AY 2009-10 Page 2 of 3 2. The Ld. AR submits that the CIT(A), while conducting first-appeal, has sent notices of hearing to e-mail address: [e-mail] / [e-mail] although the assessee has specifically mentioned email address: [e-mail] in the space provided in Form No. 35. Therefore, due to non-service of notices at proper email address, the assessee could not attend proceeding of first-appeal before CIT(A). Ld. AR further prays that the matter may now be remanded to the file of CIT(A) for a proper adjudication of grounds/issues raised in first-appeal by assessee on merit, after giving due opportunity of hearing to assessee. 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 CIT(A) and do not seek unnecessary adjournments. Therefore and having regard to the principle of natural justice and fair play, we deem it fit to remand this matter back to the file of CIT(A) for a proper adjudication after giving hearing to assessee. We order accordingly. The assessee is also directed to ensure participation in the hearings fixed by CIT(A) and do not seek unnecessary adjournments. Brahma Buildcare Private Limited,Bhopal ITA No. 555/Ind/2023 - AY 2009-10 Page 3 of 3 3. Resultantly, this appeal of assessee is allowed for statistical purpose. Order pronounced in open court on 15.04.2024 Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक /Dated : 15.04.2024 CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UEAssistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore