TAPI DEVELOPERS, TAPI V. ACIT CENTRAL CIRCLE, SURAT

ITA 244/SRT/2022

AI Insights

The case involves Tapi Developers, the appellant, contesting an order from the Commissioner of Income Tax (Appeals)-4, Surat, which arose from an assessment order passed under sections 143(3) r.w.s. 147 of the Income Tax Act, 1961. The appellant sought another opportunity to present documents and details that were previously unsubmitted due to circumstances beyond their control. Both parties agreed to a remittance back to the CIT(A) for a fresh adjudication. The Tribunal noted that the CIT(A) had not passed the order in accordance with section 250(6) of the Act, as it was not based on the merits and material available on record.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 301826 (ITAT-SURAT)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 27-12-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 21-08-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SURESH K. KABRA
• 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.244/SRT/2022 Assessment Year: (2011-12) (Physical Court Hearing) Tapi Developers, R S No.10, Paikee 2, At: Uchchhal, Dist. Tapi, Surat-394375. Vs. The ACIT, Central Circle, Surat. èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AAHFT1990R (Appellant) (Respondent) Assessee by Shri Suresh K. Kabra, CA Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 28/12/2022 Date of Pronouncement 29/12/2022 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2011-12, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals)-4, Surat [in short “the ld. CIT(A)”] in Appeal No. CIT(A), Surat-4/10542/2018-19, dated 26.07.2022 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 11.12.2018. 2. At the outset, Ld. Counsel argued that assessee has participated during the appellate proceedings and took adjournment to file details and documents. However, documents and details could not be filed due to circumstances beyond its control. Therefore, Ld. Counsel contended that one more opportunity should be granted to the assessee to plead his case before first appellate authority. 3. On the other hand, Learned Departmental Representative (Ld. 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. Page | 2 ITA.244/SRT/2022/AY.2011-12 Tapi Developers 4. We have heard both the parties. 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 in the open court on 29/12/2022 by placing the result on the Notice Board. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER lwjr /Surat Ǒदनांक/ Date: 29/12/2022 SAMANTA** Copy of the Order forwarded to 1. The Assessee 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, Sur