PRADEEP SHIVHARE,GWALIOR V. ACIT CIRCLE-3 GWALIOR, GWALIOR

ITA 397/AGR/2025

AI Insights

The case involves appeals by Pradeep Shivhare against the orders of the Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, for the Assessment Years 2007-08 and 2008-09. The primary contention was that the CIT (A) had dismissed the appeals in limine, citing non-pursuance by the assessee despite several opportunities granted. The assessee's representative argued that there were valid reasons for the non-appearance. The Tribunal, considering the circumstances, decided to remand the case back to the CIT (A) for a decision on merits, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785299 (ITAT-AGRA)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 06-08-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN KUMAR YADAV; CITDR
• Assessee Lawyers: RAJENDRA SHARMA
• Keywords: Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AGRABENCH ‘DB’: AGRA. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No.397/AGR/2025 (Assessment Year: 2007-08) ITA No.398/AGR/2025 (Assessment Year: 2008-09) Pradeep Shivhare, vs. ACIT, Circle 3, Prop. Astha Oil Industries, Gwalior. M – 40, Gandhi Nagar, Gwalior – 477 117 (Madhya Pradesh). (PAN : AZSPS6091G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rajendra Sharma, Advocate REVENUE BY : Shri Arun Kumar Yadav, CITDR Date of Hearing : 15.10.2025 Date of Order : 28.10.2025 ORDER PER S. RIFAUR RAHMAN, AM : 1. These appeals are filed by the assessee against the order of the learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [for short ‘ld. CIT (A)] dated 09.06.2025 for Assessment Years 2007-08 & 2008-09. Printed from counselvise.com 2 ITA Nos.397 & 398/AGR/2025 2. At the time of hearing, ld. AR for the assessee brought to our notice that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeals despite being granted several opportunities and the details are given in the first appellate order and by relying on several decisions, he dismissed the appeal in limine. He submitted that ld. CIT (A) has not decided the issue on merit and prayed that this issue may be remitted back to the ld. CIT(A) with the prayer to give an opportunity of being heard to the assessee. He submitted that there are reasons for assessee for not appearing before the first appellate authority. 3. On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and submitted that assessee has not utilized several opportunities granted by ld. CIT (A). 4. Considered the rival submissions and material placed on record. We observe that the addition was sustained by the ld. CIT (A) simply relying on the order of the AO ex-parte. In our considered view and in the interest of justice, we are of the opinion that assessee should be given one more opportunity of being heard on merit. Therefore, we restore the matter to the file of ld. CIT (A) and direct to decide the issue on merit as Printed from counselvise.com 3 ITA Nos.397 & 398/AGR/2025 per law, after giving adequate opportunity of being heard to the assessee. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeals filed by the assessee are allowed for statistical purposes. 5. In the result, the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on this 28th day of October, 2025. Sd/- sd/- (SUNIL KUMAR SINGH) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 28.10.2025 TS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "