Jashavanti Synthetics Pvt. Ltd, Surat V. Income tax Officer, Ward-1(1)(3), Surat

ITA 12/SRT/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9353 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 04-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Assessee Lawyers: MEHUL R SHAH
• Keywords: Principle of natural justice; Assessment record

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./ITA NO.12/SRT/2019 ( [ [ / ASSESSMENT YEAR: (2011-12) (VIRTUAL COURT HEARING) JASHAVANTI SYNTHETICS PVT. LTD., 39-SUGAM SOCIETY, ADAJAN PATIA, RANDER ROAD, SURAT 395009. V S. THE INCOME TAX OFFICER, WARD-1(1)(3), SURAT. ./ ./ PAN/GIR NO.: AABCJ 4425 G (ASSESSEE) (RESPONDENT) ASSESSEE BY : SHRI MEHUL R.SHAH - CA RESPONDENT BY : MS.ANUPAMA SINGLA SR.DR / DATE OF HEARING : 27/07/2021 /DATE OF PRONOUNCEMENT : 27/07/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: CAPTIONED APPEAL FILED BY THE ASSESSEE PERTAINING TO ASSESSMENT YEAR 2011- 12, IS DIRECTED AGAINST THE ORDER PASSED BY THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-1, SURAT DATED 27.09.2018. 2. AT THE OUTSET ITSELF, THE LD.COUNSEL FOR THE ASSESSEE ASSAILED THE IMPUGNED ORDER BY CONTENDING THAT THE ASSESSEE COULD NOT REPRESENT HIS CASE BEFORE THE LD.CIT(A) AND THE ORDER BEING AN EX-PARTE ORDER, IS STOOD VITIATED ON ACCOUNT OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THE LD.COUNSEL FOR THE ASSESSEE CONTENDED THAT IN THE INTEREST OF JUSTICE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD.FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. THE LD.COUNSEL EXPLAINED THE REASONS OF NON-APPEARANCE BEFORE THE LD.CIT(A) STATING THAT ASSESSEE COULD NOT COMMUNICATE THE DATE OF HEARING TO HIS AUTHORISED REPRESENTATIVE, HENCE, THERE WAS A COMMUNICATION GAP BETWEEN THE AUTHORISED REPRESENTATIVE AND ASSESSEE, THEREFORE, ASSESSEE COULD NOT PLEAD HIS CASE BEFORE THE LD.CIT(A). PAGE | 2 ITA NO.12/SRT/2019 FOR A.Y. 2011-12 JASHAVANTI SYNTHETICS PVT. LTD., 3. THE LD.DEPARTMENTAL REPRESENTATIVE(DR) FOR THE REVENUE DEBARRED FROM OBJECTING THE STAND OF THE LD.COUNSEL. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT ASSESSEE HAS NOT PARTICIPATED IN THE APPELLATE PROCEEDINGS AND ORDER PASSED BY THE LD.CIT(A) IS AN EX-PARTE ORDER WITHOUT ADJUDICATING THE ISSUES ON MERITS. THE LD.CIT(A) DID NOT CONSIDER THE ASSESSMENT RECORDS AND MATERIAL AVAILABLE BEFORE HIM TO DECIDE THE APPEAL ON MERITS. THEREFORE, WE NOTE THAT ORDER PASSED BY THE LD.CIT(A) IS NOT A SPEAKING ORDER. CONSIDERING THE ABOVE FACTS, WE NOTE THAT ASSESSEE COULD NOT PLEAD HIS CASE SUCCESSFULLY BEFORE THE LD.CIT(A). HENCE, IT IS A VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THEREFORE, WE DEEM IT FIT AND PROPER TO SET-ASIDE THE ORDER OF LD.CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD.CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTICAL PURPOSES, THE APPEAL OF ASSESSEE IS TREATED AS ALLOWED. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED AT THE TIME OF HEARING OF APPEAL ON 27/07/2021 IN THE VIRTUAL COURT OF HEARING. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT / / DATE: 27/07/2021 / SGR COPY OF THE ORDER FORWARDED TO 1. THE ASSESSEE 2. THE RESPONDENT 3. THE CIT(A) 4. PR.CIT 5. DR/AR, ITAT, SURAT 6. GUARD FILE BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT