PRAKASHCHAND RAMCHANDRA BAJAJ,INDORE (MP) V. INCOME TAX OFFICER 5(1), INDORE

ITA 891/IND/2024

AI Insights

The case involves Prakashchand Ramchand Bajaj, the appellant, who appealed against the order of the Commissioner of Income-Tax (Appeals) - NFAC, Delhi, which was based on the assessment order passed by the Assessment Unit of the Income-tax Department under sections 147 and 144B of the Income-tax Act, 1961 for the Assessment Year 2017-18. The primary contention was the failure of the CIT(A) to serve notices of hearing through email or physical mode, leading to an ex-parte order. The appellant's representative argued that the notices were only uploaded on the ITBA portal, which went unnoticed by the assessee, resulting in non-attendance at the hearings. Both parties agreed to remand the matter for a proper adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705570 (ITAT-INDORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: FORASSESSEEREFERREDPARANO..OFIMPUGNEDORDERTO; FORREVENUEAGREESWITHTHEPRAYEROFLD.ARBUTMAKESA; SHRIASHISHPORWAL
• Assessee Lawyers: SHRIPANKAJ MOGRA; EMAILORPHYSICALMODE.HEFURTHERSUBMITTEDTHATTHE
• Keywords: Principle of natural justice
• Section: 147

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.891/Ind/2024 Assessment Year:2017-18 Prakashchand Ramchand Bajaj, 72, Krishna Vatika, Chota Bangarda, Near Amargreen Garden, Indore बनाम/ Vs. ITO 5(1) Indore (Assessee/Appellant) (Revenue/Respondent) PAN: ACFPB4915L Assessee by Shri Pankaj Mogra, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 02.07.2025 Date of Pronouncement 04.07.2025 आदेश/ O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by order of first-appeal dated 18.10.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 18.05.2023 passed by learned Assessment Unit of Income-tax Department [“AO”] u/s 147 r.w.s. 144B 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). Prakashchand Ramchandra Bajaj ITA No. 891/Ind/2024 - AY 2017-18 Page 2 of 3 2. Ld. AR for assessee referred Para No. 5.1 of impugned order to demonstrate that the CIT(A) has, while adjudicating first-appeal, served notices of hearing by way of uploading on ITBA portal but did not serve upon assessee by email or physical mode. He further submitted that the impugned notices have been uploaded on ITBA portal during a short span of 11.06.2024 to 30.08.2024 which remained unnoticed by assessee, therefore the assessee could not attend the hearings fixed by CIT(A) which has led to the passing of ex-parte order by CIT(A). He submitted that the CIT(A) has, although due to non-prosecution by assessee, merely upheld AO’s order without making an apt adjudication in terms of section 250(6). He submitted 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 the file of CIT(A) for a proper adjudication of the grounds/issues raised by assessee in first-appeal. 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 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, at the risk and responsibility of assessee. The CIT(A) shall give necessary opportunity of hearing to assessee and pass an appropriate order Prakashchand Ramchandra Bajaj ITA No. 891/Ind/2024 - AY 2017-18 Page 3 of 3 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. 5. Resultantly, this appeal is allowed for statistical purpose. Order pronounced in open court on 04/07/2025 Sd/- Sd/- (PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/Dated : 04/07/2025 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 "