Mukeshbhai Dineshbhai Shah, Surat V. Income Tax Officer, Ward3(2)(5), Surat

ITA 160/SRT/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1616 (ITAT-SURAT)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 26-09-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 22-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.160/SRT/2022 Assessment Year: (2012-13) (Virtual Court Hearing) Mukeshbhai Dineshbhai Shah, 403, Tulsi Appartment, Killa Desai Ni Khadki, Katargam, Surat - 395004. Vs. The ITO, Ward-3(2)(5), Surat. èथायीलेखासं./जीआइआरसं./PAN/GIR No.: BAMPS0743P (Appellant) (Respondent) Assessee by Shri Akshay Modi, CA Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 27/09/2022 Date of Pronouncement 28/09/2022 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2012-13, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals), [in short “the ld.CIT(A)”], National Faceless Appeal Centre (NFAC), Delhi in Appeal No.ITBA/NAC/S/250/2021-22/1041448972(1), dated 24.03.2022 which in turn arises out of an assessment order passed by the Assessing Officer under section 143(3) r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 01.11.2019. 2. At the outset itself, Learned Counsel for the assessee assailed the impugned order by contending that assessee could not represent his case before Ld. CIT(A) and the order being an ex parte order, stood vitiated on account of violation of principle of natural justice. The Ld. Counsel submitted that due to negligence of the assessee, the Ld. CIT(A) passed ex parte order, as the assessee did not appear before him. However, the Ld. Counsel contended that in the interest of justice an another opportunity should be given to the assessee to plead his case before the ld. CIT(A). Page | 2 ITA.160/SRT/2022/AY.2012-13 Mukeshbhai Dineshbhai Shah 3. Learned Departmental Representative (Ld. DR) for the Revenue opposed the plea taken by the Ld. Counsel for the assessee, and stated that appeal should be dismissed. 4. We have heard both the parties and noted that assessee could not plead his case successfully before the ld. CIT(A). We also note that Ld. CIT(A) has not passed the order as per the mandate of provisions of section 250(6) of the Act. That is ld. CIT(A) did not pass order on merit based on the material available on record. Therefore, we are of the view that one more opportunity should be given to the assessee to plead his case before the ld. CIT(A). We note that 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 interest of justice, we restore the matter back to the file of Ld. CIT(A) for de novo adjudication and pass a speaking order 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 set aside the order of the 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 the assessee is treated as allowed. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order is pronounced in the open court on 28/09/2022 by placing the result on the Notice Board as per Rule 34(5) of the Income Tax (Appellate Tribunal) Rule 1963. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER lwjr /Surat Ǒदनांक/ Date: 28/09/2022 SAMANTA Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) Page | 3 ITA.160/SRT/2022/AY.2012-13 Mukeshbhai Dineshbhai Shah 4. CIT 5. DR/AR, ITAT, Surat 6. Guard File By Order // TRUE COPY // Assistant Registrar/Sr. PS/PS ITAT, Surat