NAHAR SINGH RATHOUR,RATHOUR PARISAR VEER PARK ROA V. INCOME TAX OFFICER, WARD NEEMUCH, NEEMUCH

ITA 587/IND/2024

AI Insights

The case involves Nahar Singh Rathour, the appellant, who appealed against the order of the Commissioner of Income-Tax (Appeals) - NFAC, Delhi, which was itself based on an assessment order by the Income Tax Officer, Neemuch, for the Assessment Year 2012-13. The primary contention was the improper service of hearing notices by the CIT(A), which were sent to a non-functional email address instead of the one specified by the assessee. This led to the absence of the assessee during the hearings and resulted in an ex-parte order by the CIT(A). Both the assessee's representative and the Departmental Representative agreed that the matter should be remanded back for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470303 (ITAT-INDORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: FORASSESSEESUBMITSTHATTHECIT A; WHILECONDUCTINGFIRST; FORREVENUEAGREESWITHTHEPRAYEROFLD.ARBUTMAKESA; SHRIASHISHPORWAL
• Assessee Lawyers: SHRIHARSHITCHOUKSE
• Keywords: Set aside; Principle of natural justice

Judgement Text

"Page 1 of 3 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.587/Ind/2024 Assessment Year:2012-13 Nahar Singh Rathour, Rathour Parisar, Veer Park Road, Neemuch बनाम/ Vs. ITO Neemuch (Assessee/Appellant) (Revenue/Respondent) PAN: AGDPR1469D Assessee by Shri Harshit Choukse, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 18.03.2025 Date of Pronouncement 19.03.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first-appeal dated 14.06.2024 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 24.12.2019 passed by learned ITO-Neemuch [“AO”] u/s 143(3)/147 of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2012-13, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36). Nahar Singh Rathour ITA No. 587/Ind/2024 - AY 2012-13 Page 2 of 3 2. Ld. AR for assessee submits that the CIT(A), while conducting first- appeal, has sent notices of hearing to e-mail address: [e-mail] although the assessee has specifically mentioned email address: [e-mail] in the space provided in Form No. 35 for sending notices on email. Therefore, due to non-service of notices of hearing including the enhancement notice given by CIT(A) u/s 251(2) at the proper email address specified by assessee, the assessee could not attend hearings fixed by CIT(A) which has led to the passing of ex-parte order by CIT(A). He further explained that the email id: [e-mail] to which the CIT(A) sent notices belonged to assessee’s grandson but that email id was non- functional and therefore the assessee mentioned new email id: [e-mail] which is a functional email id of assessee’s grand son. Ld. AR pointed out that the assessee has also mentioned the very same functional id: [e-mail] in Form No. 36 filed to ITAT. Ld. AR, in this situation, prays that the impugned order of first appeal passed by Ld. CIT(A) should be set aside and the matter should be remanded back to CIT(A) for a proper adjudication after giving proper notices to assessee. 3. 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. 4. Considering above submissions 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 CIT(A) for adjudication afresh. The CIT(A) shall give Nahar Singh Rathour ITA No. 587/Ind/2024 - AY 2012-13 Page 3 of 3 necessary opportunity of hearing to assessee and pass an appropriate order without being influenced by his earlier order in any manner. The assessee is also directed to 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. 5. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in open court on 19/03/2025 Sd/- Sd/- (PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/Dated : 19/03/2025 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 "