MADHYA PRADESH POLICE HOUSING CORPORATION LIMITED,BHOPAL V. DCIT-2(1), BHOPAL, BHOPAL

ITA 109/IND/2025

AI Insights

The case involves the Madhya Pradesh Police Housing Corporation Ltd., which appealed against the order of the Commissioner of Income-Tax (Appeals)-NFAC, Delhi. The appeal was initially delayed by 356 days, for which a condonation application was filed and accepted by the ITAT. The primary contention was that the CIT(A) had decided the first appeal ex-parte without adequate representation from the assessee, leading to a confirmation of the assessment order passed by the Assessing Officer under sections 143(3) read with section 254 of the Income-tax Act, 1961. The ITAT found merit in the assessee's request for a proper adjudication on the grounds raised, as mandated by section 250(6) of the Act.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789674 (ITAT-INDORE)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 21-01-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: FORASSESSEESUBMITTEDTHATTHEASSESSEEHASFILEDFOLLOWING; FORREVENUELEFTTHEMATTERTOTHE; FORREVENUEAGREESWITHTHEPRAYEROFLD.ARBUTMAKESA; SHRIASHISHPORWAL
• Assessee Lawyers: SHRIASHISH GOYAL; N.D.PATWAARS
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

"Page 1 of 4 आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.109/Ind/2025 Assessment Year:2008-09 Madhya Pradesh Police Housing Corporation Ltd., Near Police Radio Head Quarters, Bhadbhada Road, Bhopal बनाम/ Vs. DCIT-2(1) Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AACCM2221L Assessee by Shri Ashish Goyal & N.D. Patwa ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 19.11.2025 Date of Pronouncement 25.11.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first-appeal dated 08.11.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 27.12.2019 passed by learned ACIT-2(1), Bhopal [“AO”] u/s 143(3) r.w.s. 254 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2008-09, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). Printed from counselvise.com Madhya Pradesh Police Housing Corporation Ltd. ITA No. 109/Ind/2025 - AY 2008-09 Page 2 of 4 2. The registry has informed that the present appeal is filed on 21.01.2025 against impugned order dated 08.11.2023 after a delay of 356 days. Ld. AR for assessee submitted that the assessee has filed following condonation-application supported by an affidavit: Printed from counselvise.com Madhya Pradesh Police Housing Corporation Ltd. ITA No. 109/Ind/2025 - AY 2008-09 Page 3 of 4 3. The assessee is a body of Madhya Pradesh Police. The reasoning given by assessee in above application for occurrence of delay, which is self- explanatory, was discussed and the Ld. DR for revenue left the matter to the wisdom of bench. After taking judicious consideration of submissions made by assessee, we are inclined to condone the delay. Accordingly, we condone delay and decide this appeal on merit. 4. On merit, the Ld. AR for assessee submitted that the CIT(A) has decided first-appeal ex-parte qua assessee for the reason that the assessee did not make any submission before him despite opportunities given. He further submitted that the CIT(A) has simply confirmed the order passed by AO and thereby upheld the additions but the grounds/issues raised by assessee in first appeal requires an apt adjudication by CIT(A) on merit in accordance with provisions of 250(6) of the Act which 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.”. Ld. AR acknowledges that the assessee is ready and willing to make a proper representation before CIT(A) if an opportunity is given and prays that the present matter should be remanded to CIT(A) for an apt adjudication. 5. Ld. DR for revenue agrees with 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. Printed from counselvise.com Madhya Pradesh Police Housing Corporation Ltd. ITA No. 109/Ind/2025 - AY 2008-09 Page 4 of 4 6. Considering above submissions of parties; having regard to the principle of natural justice and also bearing in mind that no prejudice would be caused to revenue if the present matter is restored at the level of CIT(A), we remand this matter back to the file of CIT(A) for adjudication afresh. The CIT(A) shall give necessary opportunity of hearing to assessee and pass an appropriate order uninfluenced by his earlier order. The assessee is also directed to remain vigilant and ensure participation in the hearings as may be fixed by CIT(A) and do not seek unnecessary adjournments failing which the CIT(A) shall be at liberty to pass appropriate order in accordance with law. Ordered accordingly. 7. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in open court on 25/11/2025 Sd/- Sd/- (PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/Dated : 25/11/2025 Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYSr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore Printed from counselvise.com "