Shri Nitinbhai Natvarlal Doshi, Morbi V. The ITO Ward-3, Morbi, Morbi

ITA 145/RJT/2023

AI Insights

The case involves an appeal by Shri Nitinbhai Natvarlal Doshi against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which arose from a reassessment order under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 for the Assessment Year 2008-09. The primary contention was that the NFAC passed the order exparte without considering the assessee's written submission dated 18-01-2019. The Tribunal noted that the NFAC had not considered this submission and thus, in the interest of natural justice, decided to remand the case back to the NFAC for a thorough hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 138242 (ITAT-RAJKOT)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 15-05-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Smt. Annapurna Gupta Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Shri Nitinbhai Natvarlal Doshi, Avenue Park, Ravapar Road, Morbi-363642 PAN: ABNPD8603Q (Appellant) Vs The ITO, Ward-3, Morbi (Respondent) Assessee Represented: Shri Mehul Ranpura, A.R. Revenue Represented: Adjournment application Date of hearing : 17-07-2023 Date of pronouncement : 19-07-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee against the Appellate order dated 28.03.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “NFAC”), arising out of the reassessment order passed under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2008- 09. ITA No. 145/Rjt/2023 Assessment Year 2008-09 I.T.A No. 145/Rjt/2023 A.Y. 2008-09 Page No Shri Nitinbhai Natvarlal Doshi vs. ITO 2 2. Though the assessee raised five grounds but the predominant ground is that the Ld. NFAC passed the order exparte without considering the written submission filed by the assessee physically on 18.01.2019 before Ld. CIT(A), Rajkot. 2.1. The facts in brief is that originally the appeal was filed by the assessee before Ld. CIT(A)-3, Rajkot on 12-04-2016. In terms of CBDT Notification No. 76/2020 dated 25-09-2020 on faceless appeal, the appeal was migrated to Ld. NFAC, Delhi. During the Faceless appellate proceedings, the assessee was given three personal hearings on 28-12-2020, 08-02-2023 & 15-03-2023. As there was no response to the above personal hearings and the assessment order also an exparte assessment order, the Ld. NFAC dismissed the appeal quoting the legal maxim “VIGILANTIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT” which means the law aids those who are vigilant and not those who sleep upon their rights. 3. The Ld. Counsel Shri Mehul Ranpura appearing for the Assessee submitted a Paper Book which contains copy of the written submission filed before Ld. CIT(A)-3, Rajkot with office seal dated 18-01-2019. Thus Ld. Counsel pleaded to set aside the matter back to the file of Ld. NFAC to give proper opportunity of hearing so as to argue the case on merits. Per contra the department sought for an adjournment on account of appointments of new Sr. D.R. before this Tribunal. However the Ld. CIT-DR has agreed for setting aside the case to file of the NFAC. I.T.A No. 145/Rjt/2023 A.Y. 2008-09 Page No Shri Nitinbhai Natvarlal Doshi vs. ITO 3 4, As it can be seen from record, the Ld. NFAC has passed the order exparte without considering the “written submission” filed by the assessee on 18-01-2019. Therefore in the interest of Principle of Natural Justice, we thought it deem fit to set aside the matter back to the file of Ld. NFAC with a direction to give proper opportunity of hearing to the assessee and then decide the case on merits. 5. Needless to state, the assessee should cooperate with the appellate proceedings by producing all the relevant material and details for adjudication. With this observation, the appeal filed by the assessee is allowed for statistical purpose. 6. In the result, the appeal filed by the Assessee is allowed for statistical purpose. Order pronounced in the open court on 19 -07-2023 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 19/07/2023 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, राजकोट