Shri Amitkumar Dhirajlal Joshi, Rajkot V. The ITO Ward-1 (1)(1), Rajkot, Rajkot

ITA 18/RJT/2024

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 1476 (ITAT-RAJKOT)
• Duration Of Justice: 7 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 02-09-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 04-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIMANYU SINGH
• Assessee Lawyers: FENIL H. MEHTA
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 147; 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 आयकर अपील सं./ITA No.18/RJT/2024 Assessment Year: (2012-13) (Hybrid Hearing) Amitkumar Dhirajlal Joshi, 257, Kasturi Residency, Ambika Township, Nanamava Road, Rajkot - 360005 Vs. The ITO, Ward – 1(1)(1), Rajkot èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AHVPJ2954Q (Appellant) (Respondent) Appellant by Shri Fenil H. Mehta, AR Respondent by Shri Abhimanyu Singh, Sr. DR Date of Hearing 03/09/2024 Date of Pronouncement 04/09/2024 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), National Faceless Appeal Centre, Delhi [in short “the ld. CIT(A)/NFAC”], dated 08.11.2023, which in turn arises out of an assessment order passed by Assessing Officer (in short ‘the AO’) u/s 144 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 18.10.2019. 2. At the outset, Shri Fenil H. Mehta, 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 Page | 2 ITA.18/RJT/2024/AY.2012-13 Amitkumar Dhirajlal Joshi justice. The Learned Counsel for the assessee submitted that during the appellate proceeding, notices of hearing were not served on the assessee and therefore assessee could not appear before the Ld. CIT(A). The Ld. Counsel submitted that now the assessee is ready to submit relevant details and documents before Ld. CIT(A). The Learned Counsel for the assessee therefore contended that one more opportunity should be given to the assessee to plead his case before the Ld. CIT(A), hence, the matter may be remitted back to the file of Ld. CIT(A) for fresh adjudication. 3. On the other hand, Learned Senior Departmental Representative (Ld. Sr. DR) for the Revenue did not have any objection if the matter is remitted back to the file of the Ld. CIT(A) for fresh adjudication. 4. We have heard both the sides and gone through the relevant material on record. It is seen that during the appellate proceedings, the assessee did not submit details and documents before the Ld. CIT(A), therefore, the Ld. CIT(A) passed an ex parte order. We note that assessee could not plead his case successfully before the Ld. CIT(A) and 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 entire material available on record. Hence, we are of the view that one more opportunity should be granted 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 Page | 3 ITA.18/RJT/2024/AY.2012-13 Amitkumar Dhirajlal Joshi 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 on 04/09/2024 in the open court. Sd/- Sd/- (DINESH MOHAN SINHA) (DR. A. L. SAINI) JUDICIAL MEMBER ACCOUNANT MEMBER Rajkot Ǒदनांक/ Date: 04/09/2024 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 // TRUE COPY // Assistant Registrar/Sr. PS/PS ITAT, Rajkot