DINESHBHAI BACHUBHAI RADADIA,JETPUR V. INCOME TAX OFFICER, WARD 1(2) (3), RAJKOT

ITA 476/RJT/2024

AI Insights

This case involves an appeal by Dineshbhai Bachubhai Radadia against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which was dated 13/05/2024 for the Assessment Year 2011-12. The primary contention was that the CIT(A) dismissed the assessee's appeal ex parte without providing a fair and reasonable opportunity of hearing. The Tribunal noted that despite multiple notices issued to the assessee, there was no compliance, leading the CIT(A) to dismiss the appeal. However, the Tribunal emphasized the principles of natural justice and fair play, deciding to restore the matter for a fresh adjudication.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 26357 (ITAT-RAJKOT)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 15-10-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 12-07-2024
• Laws Referred To: Section 250(6) of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIMANYU SINGH YADAV
• Assessee Lawyers: SAMIR BHUPTANI
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 476/RJT/2024 Assessment Year: (2011-12) (Hybrid Hearing) Dineshbhai Bachubhai Radadia, Prop.-Bombay trade, Sahjanand Udhyog Nagar, Junagadh Road, B/H Rottari Hall, Jetpur-360370 (Gujarat) Vs. The I.T.O., Ward 1(2)(3), Rajkot. èथायीलेखासं./जीआइआरसं./PAN/GIR No.: ADEPR 7818 Q (Appellant) (Respondent) Appellant by Shri Samir Bhuptani, A.R. Respondent by Shri Abhimanyu Singh Yadav, Sr. DR Date of Hearing 15/10/2024 Date of Pronouncement 18/10/2024 आदेश / O R D E R PER: DINESH MOHAN SINHA, JM: This is an appeal filed by the assessee arises against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short “the Ld. CIT(A)/NFAC”] dated 13/05/2024 for the Assessment Year (AY) 2011-12. 2. Rival contentions of both the parties have been heard and record perused. At the outset of hearing, the learned Authorised Representative (ld. AR) of the assessee submits that the ld. CIT(A) dismissed the appeal of assessee in an ex parte proceeding without giving fair and reasonable opportunity of hearing to the assessee. The ld. AR of the assessee prayed that the matter may be restored back to the file of ld. CIT(A) for deciding ITA 476/Rjt/2024 Dineshbhai Bachubhai Radadia Vs ITO Page | 2 the issue on merit and he undertakes on behalf of assessee to be more vigilant in future in complying the notices issued by the ld. CIT(A). 3. On the other hand, Ld. Sr. DR for the Revenue has raised objection on the prayer of assessee for remitting the matter back to the file of ld. CIT(A) and would submit that the assessee’s approach was casual during the appellate proceedings and the assessee has failed to comply with the various notices issued by the ld. CIT(A). Therefore, the assessee does not deserve any leniency at this stage and the appeal may be dismissed. 4. We have considered the submissions of both the parties and perused all the relevant material available on record. We find that the ld. CIT(A) has issued seven notices to the assessee but no response has been filed by the assessee. We note that notice sent at email [e-mail]. No notice sent on email address mentioned on Form 35 [e-mail]. The ld. CIT(A) dismissed the appeal of assessee by holding that the assessee is not interested in prosecuting the present appeal. We find from perusal of the order of the ld. CIT(A) that the order of ld. CIT(A) is not as per mandate of Section 250(6) of the Act. It is settled law that principles of natural justice and fair play require that the affected party is granted sufficient opportunity of being heard to contest his case. Therefore, without delving much deeper into the merits of the case, in the interests of justice, we restore the matter back to the file of Ld. CIT(A) for de novo adjudication after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. Therefore, we deem it fit and proper to remit the matter back to the file of the Ld. CIT(A) to adjudicate the issue afresh on merits. The assessee is also directed to be more vigilant in future and not to take any adjournment without any ITA 476/Rjt/2024 Dineshbhai Bachubhai Radadia Vs ITO Page | 3 valid reason. The assessee is also directed to submit all the documents, evidences and replies as soon as possible without any further delay. In the result, grounds of appeal raised by the assessee are allowed for statistical purposes only. 5. In the result, this appeal of the assessee is allowed for statistical purposes. Order is pronounced on 18/10/2024 in the open court. Sd/- Sd/- (Dr. A. L. SAINI) (DINESH MOHAN SINHA) ACCOUNTANT MEMBER JUDICIAL MEMBER Rajkot *Ranjan Ǒदनांक/ Date: 18/10/2024 Copy of the Order forwarded to: 1. The Assessee 2. The Respondent 3. The CIT(A) 4. CIT 5. DR/AR, ITAT, Rajkot 6. Guard File By Order Assistant Registrar/Sr. PS/PS ITAT, Rajkot "