Smt. Urmiladevi Somani, Surat V. Income Tax Officer, Ward-1(3)(3), Surat

ITA 252/SRT/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4814 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 16-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Keywords: Opportunity of being heard; Principle of natural justice; Assessment record; Set aside
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./ITA NO.252/SRT/2017 ( [ [ / ASSESSMENT YEARS: (2008-09) (VIRTUAL COURT HEARING) SMT URMILADEVI SOMANI, 605, MANGAL DEEP APPARTMENT, BHATTAR ROAD, SURAT. VS. THE ITO, WARD-1(3)(3), SURAT. ./ ./ PAN/GIR NO.: ADOPS3005Q (ASSESSEE) (RESPONDENT) ASSESSEE BY : NONE. REVENUE BY : MS ANUPAMA SINGLA, SR. DR / DATE OF HEARING : 22/04/2021 /DATE OF PRONOUNCEMENT : 13/05/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEAR 2008-09, IS DIRECTED AGAINST THE ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL)-2, SURAT DATED 29.08.2017, IN APPEAL NO.CAS/2/168/2016- 17, WHICH IN TURN ARISES OUT OF AN ORDER PASSED BY THE ASSESSING OFFICER UNDER SECTION 144 R.W.S 147 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT), DATED 22.03.2016. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE INSPITE OF SERVICE OF NOTICE OF HEARING. LEARNED DR FOR THE REVENUE SUBMITS THAT ASSESSEE HAS PARTICIPATED IN APPELLATE PROCEEDINGS AND REQUESTED FOR ADJOURNMENT ON 28.03.2017, VIDE PARA 5.1.1 OF ORDER OF LD CIT(A). HOWEVER, THE ORDER PASSED BY THE LD CIT(A) IS AN EX- PARTE ORDER AND THERE IS NO ADJUDICATION ON MERITS, THEREFORE, AN ANOTHER OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD ITS CASE BEFORE THE LD. CIT(A). 3. WE HAVE HEARD LD DR FOR THE REVENUE. WE NOTE THAT ASSESSEE HAS PARTICIPATED IN THE PROCEEDINGS BEFORE LD CIT(A), BUT HE MERELY TOOK ADJOURNMENT AND DID NOT FILE DOCUMENTS, EVIDENCES AND SUBMISSIONS BEFORE THE LD CIT(A). WE PAGE | 2 ITA NO.252/SRT/20 17 ASSESSMENT YEARS.2008-09 URMILADEVI SOMANI NOTE THAT LD CIT(A) DID NOT PASS THE ORDER ON MERIT BASED ON THE ASSESSMENT RECORDS AVAILABLE BEFORE HIM, AND HE HAS JUST DISMISSED THE APPEAL OF THE ASSESSEE ON ACCOUNT OF NON-PROSECUTION. WE NOTE THAT IN THE ASSESSEES CASE UNDER CONSIDERATION, THE ASSESSMENT WAS CARRIED OUT U/S 144/147 OF THE ACT AND THE IMPUGNED ORDER PASSED BY THE LD. CIT(A), IS AN EX PARTE ORDER AND NON-SPEAKING ORDER, THEREFORE, WE DO NOT WISH TO MAKE ANY COMMENTS ON THE MERITS OF THE GROUNDS RAISED BY THE ASSESSEE. 4. THUS, WE NOTE THAT THE LD. CIT(A) DID NOT DISCUSS THE ASSESSEES CASE ON MERITS BASED ON THE MATERIAL AVAILABLE BEFORE HIM HENCE IT IS A VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. 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, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED ON 13/05/2021 BY PLACING RESULT ON NOTICE BOARD. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER LWJR /SURAT / DATE: 13/05/2021 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, SURAT