Shri Harshad Thakotbhai Patel, Daman V. Income tax Officer , Daman Ward, Daman

ITA 181/SRT/2019

AI Insights

The case involves Harshad Thakorbhai Patel, the appellant, contesting an ex parte order from the Learned Commissioner of Income Tax (Appeals), Valsad, which arose from an assessment order passed under sections 143(3) r.w.s. 147 of the Income Tax Act, 1961. The appellant's counsel argued that the assessee was not notified of the hearing, leading to a violation of natural justice. The Tribunal, acknowledging the absence of proper notice and the lack of a merit-based decision from the CIT(A), decided to remand the case back to the CIT(A) for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 301799 (ITAT-SURAT)
• Duration Of Justice: 4 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 26-04-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 26-03-2019
• Laws Referred To: Income Tax Act, 1961
• 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.181/SRT/2019 Assessment Year: (2009-10) (Physical Hearing) Harshad Thakorbhai Patel, House No.96/1, Dabhel Kumbhar Faliya, Dabhel, Nani Daman. Vs. The ITO, Daman Ward, Daman. èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AMAPP5719K (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 27/04/2023 Date of Pronouncement 27/04/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to the Assessment Year (AY) 2009-10, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals), Valsad [in short “the ld. CIT(A)”] in Appeal No.CIT(A)/VLS/603/16-17/2200, dated 08.01.2019 which in turn arises out of an assessment order passed by Assessing Officer u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 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 Ld. CIT(A) and the order being an ex parte order, stood vitiated on account of violation of principle of natural justice. Learned Counsel for the assessee submitted that during the appellate proceedings, notice of hearing was not received and as a result the assessee could not attend the appellate proceedings before the ld. CIT(A). In the order of Ld. CIT(A), there is no finding that any notice was issued to the assessee on a particular date. The Ld. Page | 2 ITA.181/SRT/2019/AY.2009-10 Harshad Thakorbhai Patel 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. 3. The ld. DR for the Revenue debarred from objecting the stand of the Learned Counsel. 4. Considering the above facts, we note 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. Hence, 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 on 27/04/2023 in the open court. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER lwjr /Surat Ǒदनांक/ Date: 27/04/2023 SAMANTA Copy of the Order forwarded to 1. The Assessee Page | 3 ITA.181/SRT/2019/AY.2009-10 Harshad Thakorbhai Patel 2. The Respondent 3. The CIT(A) 4. CIT 5. DR/AR, ITAT, Surat 6. Guard File By Order // TRUE COPY // Assistant Registrar/Sr. PS/PS ITAT, Surat