MALWA REALITIES PRIVATE LIMITED,INDORE V. ACIT-1(1), INDORE, AAYKAR BHAWAN, INDORE

ITA 461/IND/2023

AI Insights

Malwa Realities Private Limited filed an appeal against the order of the Commissioner of Income-Tax (Appeals) - NFAC, Delhi, which was based on the assessment order from the Deputy Commissioner of Income-Tax/Assistant Commissioner of Income-Tax, Indore for the Assessment Year 2017-18. The primary contention was that the CIT(A) had passed an order without granting a personal hearing as requested by the assessee, which is a right under the Faceless Appeal Scheme, 2021. Both parties presented their arguments, and the tribunal agreed with the assessee's position that the CIT(A) had not adhered to the procedural requirements of the scheme.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 473108 (ITAT-INDORE)
• Duration Of Justice: 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 10-09-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 21-11-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: ASSESSEE; REVENUE DID NOT HAVE ANY; ASHISH PORWAL
• Assessee Lawyers: ANIL KAMAL GARG
• Keywords: Set aside
• Section: 143(3)

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.461/Ind/2023 Assessment Year: 2017-18 Malwa Realities Private Limited, 509-510, Princess Business Skypark, PU-3, Scheme No. 54, Vijay Nagar, Indore. बनाम/ Vs. ACIT-I(1), Indore. (Assessee/Appellant) (Revenue/Respondent) PAN: AADCM9999C Assessee by Shri Anil Kamal Garg, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 10.09.2024 Date of Pronouncement 07.10.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 21.09.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 30.12.2019 passed by learned DCIT/ACIT-3(1), Indore [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2017-18, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). Malwa Realities P.Ltd., Indore. ITA No. 461/Ind/2023 - AY 2017-18 Page 2 of 3 2. On hearing learned Representatives of both sides, it is found that the CIT(A) has passed impugned order dated 21.09.2023 disposing off assessee’s first-appeal under Faceless Scheme notified by Govt. Ld. AR for assessee drew us to a written-prayer made by assessee on Page 19 of letter dated 29.08.023 filed to CIT(A) during hearing of first-appeal (Page 19 of Paper- Book). In the said prayer, the assessee requested the CIT(A) to grant opportunity of personal hearing before taking an adverse view against assessee. Ld. AR then carried us to the following provisions prescribed in sub-para (2) and (3) of paragraph 12 of Faceless Appeal Scheme, 2021: “(2) The appellant or his authorized representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the Commissioner (Appeals), through the National Faceless Appeal Centre, under this Scheme. (3) The concerned Commissioner (Appeals) shall allow the request for personal hearing and communicate the date and time of hearing to the appellant through the National Faceless Appeal Centre.” Ld. AR submitted that the Ld. CIT(A) passed impugned order adversely against assessee without complying with aforesaid mandatory provisions, therefore the impugned order deserves to be set aside and present case must be sent back to the file of CIT(A) for adjudication afresh after complying with aforesaid provisions. Ld. DR for revenue did not have any objection to the submissions and prayer made by Ld. AR. Faced with this situation, we restore present matter at the level of CIT(A) for adjudication afresh after complying with the provisions of paragraph 12 as noted above. Malwa Realities P.Ltd., Indore. ITA No. 461/Ind/2023 - AY 2017-18 Page 3 of 3 3. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in open court on 07.10.2024. Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक /Dated : 07.10.2024 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 "