Pankaj Gaur, Allahabad V. ITO-2(2), Allahabad

ITA 59/ALLD/2023

AI Insights

This case involves an appeal by Pankaj Gaur against the order of the CIT(A)/NFAC, Delhi, which was dated 30.03.2023 for the assessment year 2012-13. The CIT(A) had dismissed the appeal ex-parte as the assessee did not respond to multiple notices. The Tribunal noted that the CIT(A) failed to adjudicate the appeal on merits as required by the Income Tax Act, 1961, specifically section 250(6). Consequently, the Tribunal set aside the CIT(A)'s order and remanded the case back for a decision on merits, instructing the assessee to submit relevant documents and request a hearing if desired.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114369 (ITAT-ALLAHABAD)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 03-09-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 21-05-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD “SMC” BENCH, ALLAHABAD BEFORE SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.59/Alld/2023 (ननधधारण वर्ा / Assessment Year: 2012-13) Pankaj Gaur 75/56, Chow Khandi, Kydganj, Prayagraj, Uttar Pradesh-211003. बनधम/ Vs. ITO-2(2) Aayakar Bhawan, IT Campus, M. G. Marg, Civil Lines, Prayagraj- 211001. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AKEPG9712D (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) सुनवाई की तारीख / Date of Hearing: 04/09/2023 घोषणा की तारीख /Date of Pronouncement: 08/09/2023 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Ld. CIT(A)/NFAC, Delhi dated 30.03.2023 for AY. 2012-13. 2. None appeared for the assessee. However, it is noted that the Ld. CIT(A) has passed an ex-parte order, since assessee has not replied to his notices on 30.12.2020, 09.09.2021, 04.11.2022 and 15.02.2023. According to the Ld. CIT(A) even though four (4) opportunities were given for the assessee to reply, and since assessee did not bother to reply, he was pleased to dismiss the appeal of the assessee ex-parte qua the assessee. And assessee is aggrieved by the impugned action of Ld. CIT(A) and has raised ground no. 3 in this regard. In this context, it is noted that as per sub-section (6) of section 250 of the Income Tax Act, 1961 (hereinafter “the Act”), the Ld. CIT(A) being the First Appellate Authority was duty bound to adjudicate the grounds of appeal raised by the assessee on merits. Since the Ld. CIT(A) has not Assessee by: None Revenue by: Shri A. K. Singh (Sr. DR) ITA No.59/Alld/2023 A.Y. 2012-13 Pankaj Gaur 2 given any reason for confirming the action of the AO and has not discussed the relevant facts/law in respect of the grounds raised by the assessee, the impugned action of the Ld. CIT(A) cannot be accepted. Therefore, the impugned order of the Ld. CIT(A) is set aside and restored back to the file of the Ld. CIT(A) to decide on merits as per sub-section (6) of section 250 of the Act. And assessee is directed to file written submission/relevant documents to support his grounds of appeal and request for hearing if he desires as per Rules, and Ld. CIT(A) to pass order in accordance to law. 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this 08/09/2023. Sd/- (ABY T. VARKEY) JUDICIAL MEMBER Allahabad ददनांक Dated : 08/09/2023. Vijay Pal Singh, (Sr. PS) Copy forwarded to: 1. Appellant – 2. Respondent – 3. CIT(A) , Allahabad 4. CIT 5. DR - By order Assistant Registrar