MANSHARAM KAUSHAL,INDORE V. ASSESSING OFFICER, INCOME TAX

ITA 430/IND/2024

AI Insights

The case involves Mansharam Kaushal, the appellant, who contested an assessment order for the Assessment Year 2018-19 passed by the National Faceless Assessment Centre (NFAC), Delhi. The initial appeal was dismissed by the Commissioner of Income-Tax (Appeals) due to non-prosecution by the assessee. However, this dismissal did not comply with the requirements of section 250(6) of the Income-tax Act, which mandates a written order stating the points for determination, the decision, and reasons for the decision. Both parties agreed that the case should be remanded to the AO for a fresh assessment, emphasizing the principles of natural justice and fair play.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470306 (ITAT-INDORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: SHRIRAM KUMAR YADAV
• Assessee Lawyers: SHRISOUMYABOMB
• Keywords: Set aside; Principle of natural justice
• Section: 143(3)

Judgement Text

"Page 1 of 3 आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.430/IND/2024 Assessment Year:2018-19 Mansharam Kaushal 486, Satelite Township Bijalpur, Indore बनाम/ Vs. NFAC, Delhi (Assessee/Appellant) (Revenue/Respondent) PAN: BXKPM2249B Assessee by Shri Soumya Bomb, AR Revenue by Shri Ram Kumar Yadav, CIT-DR Date of Hearing 19.02.2025 Date of Pronouncement 28.02.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first-appeal dated 06.12.2023 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 08.06.2021 passed by learned National Faceless Assessment Centre, Delhi [“AO”] u/s 143(3) r.w.s. 144B of the Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2018-19, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). Mansharam Kaushal ITA No. 430/Ind/2024 - AY 2018-19 Page 2 of 3 2. Heard the learned Representatives of both sides and the orders of lower-authorities perused. 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 present case, the Ld. CIT(A) has dismissed assessee’s first-appeal although due to non-prosecution by assessee on the dates of hearing 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 restoring to him for a proper adjudication. 4. However, Learned Representatives refer Para No. 2 of assessment- order to show that the assessment-order has also been passed by AO on the basis of material available before him in absence of response from assessee. Therefore, Ld. Representatives of both sides are ad idem that the Bench should remand this case to the file of AO for an apt adjudication. Ld. AR for assessee further asserts that the assessee is ready and willing to make representation before AO. In view of this and also having regard to the principle of natural justice and fair play, we deem it fit to remand this matter back to the file of AO for adjudication afresh, at the risk and responsibility of assessee. The AO shall give necessary opportunity of hearing to assessee and pass an appropriate order uninfluenced by his earlier order. The assessee is also directed to ensure participation in the Mansharam Kaushal ITA No. 430/Ind/2024 - AY 2018-19 Page 3 of 3 hearings as may be fixed by AO and do not seek unnecessary adjournments failing which the AO shall be at liberty to pass appropriate order in accordance with law. Ordered accordingly. 5. Resultantly, this appeal is allowed for statistical purpose. Order pronounced by putting on notice board as per Rule 34 of ITAT Rules, 1963 on 28/02/2025 Sd/- Sd/- (SUCHITRA RAGHUNATH KAMBLE) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/Dated : 28/02/2025 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 "