HAMID JAM,GANDHIDHAM V. ITO WARD - 1, GANDHIDHAM

ITA 429/RJT/2024

AI Insights

The case involves two appeals filed by the assessee, Hamid Jam, for the Assessment Years 2015-16 and 2016-17, against the orders of the Commissioner of Income Tax (Appeals). These appeals arose from separate assessment orders passed by the assessing officer under sections 147 and 144 of the Income Tax Act, 1961. The primary contention of the assessee was the non-receipt of notices, which led to non-compliance and absence during the proceedings at both the assessing officer's level and the CIT(A). The Tribunal found merit in the assessee's arguments and decided to remand the case back to the assessing officer for a fresh assessment, allowing the assessee an opportunity to present evidence and documents.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 33874 (ITAT-RAJKOT)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DA RSI SUMAN RATNAM; LD
• Assessee Lawyers: KALPESH DOSHI; LD
• Keywords: Set aside; Opportunity of being heard
• Section: 144

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 आयकरअपीलसं./ITA Nos.429 & 430/RJT/2024 (Ǔनधा[रणवष[ / Assessment Year: (2015-16 & 2016-17) (Physical Hearing) HAMID JAM PLOT NO. 56/B NU-4, SAPNA NAGAR GANDHIDHAM, GUJARAT- 370201 Vs. ITO Ward no: 1 Gandhidham èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AGEPJ7695L (Appellant) (Respondent) Appellant by : Shri Kalpesh Doshi, Ld. AR Respondent by : Shri Darsi Suman Ratnam, Ld. CIT (DR) Date of Hearing : 29/10/2024 Date of Pronouncement : 31/12 /2024 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned two appeals filed by the assessee, pertaining to Assessment Year (AY) 2015-16 and 2016-17, are directed against the separate orders passed by the Learned Commissioner of Income Tax(Appeals), which in turn arise out of separate assessment orders passed by the assessing officer, under section 147/ 144 of the Income Tax Act, 1961. 2. Learned Counsel, at the outset, argued before the Bench that in these two appeals, there was non-compliance before the assessing officer, as well as, before the ld. CIT(A), as the relevant notices were not served on the assessee during the proceedings. Therefore, assessee could not attend the proceedings and could not file the relevant documents and details before the lower authorities. The ld. Counsel stated that the assessee did not have proper opportunity of being heard before CIT(A) and therefore, ex-parte order of CIT(A), dismissing the appeal of the assessee, has to be set aside. The ld. Counsel for the assessee, also pointed out that order of CIT(A) may be set aside and the issues raised before CIT(A) be remanded to the assessing officer for fresh consideration. It has also been submitted by ld Counsel that at the assessment stage the assessee could not produce any proper evidences and documents. It has also been submitted by ld Counsel that now assessee is willing to appear before assessing officer, therefore, it would be in the interest of justice that the matter should be remanded to the assessing officer. 3.The ld. DR did not object to the prayer made by the ld. Counsel for the assessee. 4. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of the applicable legal position. It emerges at the outset that the CIT (A), lower appellate order under challenge, has rejected the assessee’s appeal, on account of its non- appearance, during the lower appellate proceedings. The CIT(A) appears to have fixed the lower appeal for hearing on various dates, vide page No.5 of order of CIT(A), wherein the assessee did not appear. We do not find any single observation in para-4 of the CIT(A) ‘s order indicating the said notices to have been actually served on the tax payer/appellant. Nor is there any adjudication on merits forthcoming from the lower appellate order, as per section 250(6) of the Act, containing both points for determination followed by a detailed reasoning. 5. Therefore, we accept the prayer of the assessee and set aside the order of CIT(A) and remand the various issues raised by the assessee in the grounds of appeal before CIT(A) for fresh consideration by the assessing officer with a liberty to the assessee to prove his case by producing sufficient evidence/material to the satisfaction of the assessing officer. For statistical purposes these two appeals of the assessee are allowed. 6. In the result, both the appeals of the assessee are allowed for statistical purposes. Order is pronounced on 31 /12/2024 in the open court. Sd/- Sd/- (DINESH MOHAN SINHA) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Rajkot Ǒदनांक/ Date:31 /12 /2024 Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. Pr. CIT 5. DR/AR, ITAT, Rajkot 6. Guard File By Order Assistant Registrar/Sr. PS/PS ITAT, Rajkot "