Shri Nazirhusen S. Kajani, Una V. The ITO, Ward-5, Veraval (Somnath)

ITA 232/RJT/2022

AI Insights

This case involves an appeal by Nazirhusen S. Kajani against an ex parte order from the National Faceless Appeal Centre (NFAC), which had dismissed his appeal without a hearing. The appellant contended that he had not received any hearing notices from the NFAC, despite the NFAC claiming to have issued several notices. The Tribunal noted the absence of proper communication and the appellant's request for physical notices, despite his initial indication in Form No. 35 that he did not wish to receive communications via email. The Tribunal, considering the submissions from both parties, decided to set aside the NFAC's order and remand the case for a fresh hearing on merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 138208 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 04-10-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 25-08-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Nazirhusen S. Kajani, 0 Silver Complex-2, S.T. Society Road, Una (Veraval),Una, Gujarat PAN: AEJPK0909F (Appellant) Vs The ITO, Ward-5, Veraval, (Somnath) Gujarat (Respondent) Assessee Represented: Shri R.D. Lalchandani, A.R. Revenue Represented: Shri Ashish Kumar Pandey, Sr.D.R. Date of hearing : 21-09-2023 Date of pronouncement : 27-09-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the Appellate order dated 16.06.2022 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “NFAC”), arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2015-16. ITA No. 232/Rjt/2022 Assessment Year 2015-16 I.T.A No. 232/Rjt/2022 A.Y. 2015-16 Page No Nazirhusen S. Kajani Vs. ITO 2 2. The solitary grievance of the assessee is that the Ld. NFAC dismissed the assessee appeal exparte and Ld. Counsel Mr. R.D. Lalchandani appearing for the assessee informed that the assessee has never received any hearing notices from Ld. NFAC. Though Ld. NFAC stated that such hearing notices was issued on 15-09-2021, 07-12-2021, 24-02-2022, 11-03-2022 and 26-05-2022. 2.1. Ld. Counsel further submitted in Form No. 35 “whether notices/communication may be sent on e-mail”? The assessee mentioned ‘No’. Thus the Ld. Counsel pleaded that the assessee has not received any physical notice and assessee may be given proper opportunity to represents its case on merits. 3. Per contra, the Ld. Sr. D.R. Mr. Ashish Kumar Pandey appearing for the Revenue has no serious objection in setting aside the matter back to the file of Ld. NFAC and decide the case on merits, but however the assessee should cooperate with the appellate proceedings. 4. Observing the above submissions of rival parties, we hereby set aside the exparte order dated 16-06-2022 passed by Ld. NFAC with a direction to give proper opportunity to the assessee by issuing physical notice of hearing and decide the appeal on merits of the case and in accordance with law. Needless to say, the assessee should cooperate by filing necessary documents for adjudication of the appeal. I.T.A No. 232/Rjt/2022 A.Y. 2015-16 Page No Nazirhusen S. Kajani Vs. ITO 3 5. In the result, the appeal filed by the Assessee is allowed for statistical purpose. Order pronounced in the open court on 27 -09-2023 Sd/- Sd/- (WASEEM AHMED) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 27/09/2023 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