CHANDRASHEKHAR RAJENDRABHAI SIRASATH,RAJKOT V. INCOME TAX OFFICER, WARD 1(1)(1), RAJKOT, RAJKOT

ITA 214/RJT/2025

AI Insights

The case involves an appeal by Chandrashekhar Rajendrabhai Sirasath against the order passed by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), which was based on an earlier order by the Assessing Officer under sections 147 and 144 of the Income Tax Act, 1961. The assessee contended that he was not well-versed with the assessment proceedings and had not received adequate guidance or opportunity to present his case, leading to a failure to respond to the notice under section 148 of the Act. The Tribunal noted the violation of the principles of natural justice as the assessee was not given sufficient opportunity to be heard and decided to remit the matter back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315760 (ITAT-RAJKOT)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMR GUPTA
• Assessee Lawyers: SANJAY MEHTA
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 147; 148; 144

Judgement Text

"ITA NO. 214/Rjt/2025 A.Y 19-20 Chandrashekhar R Sirasath Page | 1 आयकर अपीलीय अिधकरण,राजकोट Ɋायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.214/RJT/2025 Ǔनधा[रण वष[/Assessment Year : 2019-20 Chandrashekhar Rajendrabhai Sirasath Block No.21-B, Shantidham Society, SIDC Road, Veraval Shapar, Kotda Sangani, Rajkot -360 024 बनाम/ Vs Income Tax Officer, Ward-1(1)(1), Rajkot, Income Tax Department, Race Course, Ring Road, Rajkot-360 001 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: FKEPS 0218 D (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Sanjay Mehta, AR राजèव कȧ ओर से/Revenue by : Shri Dheeraj Kumr Gupta, Sr-DR सुनवाई कȧ तारȣख /Date of Hearing : 14/05/2025 घोषणा कȧ तारȣख /Date of Pronouncement : 15/05/2025 आदेश/Order Per Dr. Arjun Lal Saini, A.M Captioned appeal filed by the assessee, pertaining to Assessment Year 2019-20, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), dated 20.02.2025, which in turn arises out of an order passed by Assessing Officer u/s 147 r.w.s. 144 of the Act, on 29.02.2024. ITA NO. 214/Rjt/2025 A.Y 19-20 Chandrashekhar R Sirasath Page | 2 2. At the outset itself, Learned Counsel for the assessee, assailed the impugned order by contending that the assessee is not well aware of the process and intricacies involved in the assessment proceedings. The Ld. Counsel stated that assessee earned very nominal income and was not having any expert authorized representative who could have guided him through the process. Due to above reasons, assessee was unable to file return in response to notice u/s 148 of the Act. The Ld. Counsel stated that based on the merits of the case, it is pertinent to note that addition has been made baselessly and relying only on the dump document with incomplete particulars and without any name or signature of the assessee. The ld. Counsel submitted that assessee, now wants to submit some additional details and documents before the Assessing Officer, to prove his claim. Therefore, the ld. Counsel for the assessee contended that in the interest of justice, another opportunity to contest the appeal before the Assessing Officer may be granted to the assessee. 3. The ld. DR for the Revenue debarred from objecting the stand of the ld. Counsel. 4. I have heard both the parties and noted that in the assessee’s case under consideration, the assessment was carried out u/s 147 r.w.s 144 of the Act and the ld. CIT(A) passed order on the basis of assessment order after relying on various case law. I do not wish to make any comments on the merits of the grounds raised by the assessee. Considering the above facts, I note that assessee has not given sufficient opportunity of being heard and could not plead his case successfully before the ld. CIT(A). I note that the ld. CIT(A) did not discuss the assessee’s case on merits based on the material available before him hence it is a violation of principle of natural justice. Hence, I am of the view that one more opportunity should be given to the assessee, to plead his case before the Assessing Officer. I note that it is settled law that principles of natural justice ITA NO. 214/Rjt/2025 A.Y 19-20 Chandrashekhar R Sirasath Page | 3 and fair play require that the affected party is granted sufficient opportunity of being heard to contest his case. Therefore, I deem it fit and proper to set aside the order of the ld. CIT(A) and remit the matter back to the file of the Assessing Officer to adjudicate the issue afresh on merits after giving reasonable opportunity of hearing to assessee. Needless to direct that before passing the order afresh, the Assessing Officer shall allow opportunity of hearing to the assessee. The assessee is also directed to furnish all the evidences at the earliest possible of time before Assessing Officer as and when call for. In the result, ground raised by the assessee is allowed for statistical purposes. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 15/05/2025. Sd/- (Dr. A.L. SAINI) लेखा सदÖय/ACCOUNTANT MEMBER राजकोट /Rajkot Ǒदनांक/ Date: 15/05/2025 DKP Outsourcing Sr.P.S आदेश कì ÿितिलिप अúेिषत/ Copy of the order forwarded to :  अपीलाथê/ The Appellant  ÿÂयथê/ The Respondent  आयकर आयुĉ/ CIT  आयकर आयुĉ(अपील)/ The CIT(A)  िवभागीय ÿितिनिध, आयकर अपीलीय आिधकरण, राजकोट/ DR, ITAT, RAJKOT  गाडªफाईल/ Guard File By order/आदेश से, // True Copy // सहायक पंजीकार आयकर अपीलȣय अͬधकरण, राजकोट "