M/S. MADHYA PRADESH RAJYA SAHAKARI BANK MARYADIT, Bhopal V. THE DCIT 1(1), Bhopal

ITA 67/Ind/2023

AI Insights

The case involves M/s. M.P. Rajya Sahakari Bank Maryadit, the appellant, contesting an appeal-order from the Commissioner of Income-Tax (Appeals), which had dismissed their first appeal due to non-prosecution. This dismissal was based on the assessee's failure to appear on the scheduled hearing dates. The Tribunal found that the CIT(A) had not complied with the mandatory requirements of Section 250(6) of the Income-tax Act, 1961, which necessitates a written order stating the points for determination, the decision, and the reasons for the decision. Consequently, the Tribunal remanded the case back to the CIT(A) for a thorough re-examination and proper adjudication.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130637 (ITAT-INDORE)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 16-05-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 28-02-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

Page 1 of 3 आयकरअपीलȣयअͬधकरण,इंदौरÛयायपीठ,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.67/Ind/2023 Assessment Year: 2013-14 M/s. M.P. Rajya Sahakari Bank Maryadit, Head Office, New Market, TT Nagar, Bhopal बनाम/ Vs. ACIT-1(1), Bhopal (Appellant / Assessee) (Respondent / Revenue) PAN:AAAAM1625N Assesseeby None Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 17.05.2023 Date of Pronouncement 01.06.2023 आदेश/O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 05.01.23passed by learned Commissioner of Income-Tax (Appeals), National Faceless Appeal Center, Delhi [“Ld. CIT(A)”],which in turn arises out of assessment-order dated 05.02.2016 passed by learned ACIT-1(1), Bhopal[“Ld. AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2013-14, the assessee has filed this appeal. 2. When the case was called, none appeared on behalf of assessee. On perusal of case file, it is found that the first-appeal was dismissed by CIT(A) for non-prosecution by assessee. Therefore, the present appeal can be heard M.P.RajyaSahkari Bank Maryadit,Bhopal ITA No.67/Ind/2023 Assessment year 2013-14 Page 2 of 3 and decided on the basis of material held on record and after hearing the Ld. DR representing the revenue. Accordingly, the case is heard and 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 and appropriate to remand this matter back to the file of Ld. CIT(A) for a proper adjudication after giving opportunity of hearing to the assessee. We order accordingly. 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 01/06/2023. Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore Ǒदनांक/Dated : 01/06/2023 M.P.RajyaSahkari Bank Maryadit,Bhopal ITA No.67/Ind/2023 Assessment year 2013-14 Page 3 of 3 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 1. Date of taking dictation 2. Date of typing & draft order placed before the Dictating Member 3. Date on which the approved draft comes to the Sr. P.S./P.S. 4. Date on which the approved draft is placed before other Member 5. Date on which the fair order is placed before the Dictating Member for pronouncement 6. Date on which the file goes to the Bench Clerk 7. Date on which the file goes to the Head Clerk 8. Date on which the file goes to the Assistant Registrar for signature on the order 9. Date of dispatch of the Order