Shri Gautam Shambhubhai Vaghasiya, Rajkot V. The ITO, Ward -1 (1) (2), Rajkot, Rajkot

ITA 270/RJT/2022

AI Insights

This case involves an appeal by Gautambhai Shambhubhai Vaghasiya against the order of the National Faceless Appeal Centre (NFAC), which dismissed his appeal without considering his written submissions. The original appeal was filed before the CIT(A)-1, Rajkot, but due to the faceless assessment system, it was transferred to the NFAC. The NFAC dismissed the appeal on the grounds of non-response from the appellant to the notices sent, without acknowledging the transfer of the appeal or the submissions made. The Tribunal found that the NFAC had not provided a proper opportunity to the assessee, violating the principles of natural justice, and thus set aside the NFAC's order, directing a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 138194 (ITAT-RAJKOT)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 01-03-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 13-11-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside
• 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 Gautambhai Shambhubhai Vaghasiya 91, Satellite Park, BH. Janakpuri Society, Rajkot PAN: ABWPV1606J (Appellant) Vs The ITO, Ward- 1(1)(2), Rajkot (Respondent) Assessee Represented: Shri Rashmin Vekariya, AR Revenue Represented: Shri B.D. Gupta, Sr.D.R. Date of hearing : 02-03-2023 Date of pronouncement : 03-03-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee against the Appellate order dated 15.09.2022 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) 2012-13. ITA No. 270/Rjt/2022 Assessment Year: 2012-13 I.T.A No. 270/Rjt/2022 A.Y. 2012-13 Page No Gautambhai Shamhubhai Vaghasiya vs. ITO 2 2. The solitary grievance of the assessee is that the Ld. NFAC dismissed the appeal of the assessee without considering the written submission filed before Ld. CIT(A)-1, Rajkot on 01.02.2018 with a detailed Paper Book. Thus the Ld. A.R. pleaded to set aside the matter back to the file of Ld. NFAC for adjudication on the appeal on merits. 3. The Ld. D.R. appearing for the Revenue submitted though the appeal was originally filed before Ld. CIT(A)-1, Rajkot, it is thereafter due to Faceless assessment, the appeal is transferred to Ld. NFAC. However, it appears the written submission dated 01.02.2018 filed by the assessee before Ld. CIT(A) was not on record before Ld. NFAC and therefore the impugned order be set aside and restored to the file of the Ld. NFAC for fresh consideration. 4. We have perused the material available on record including the impugned order passed by the Ld. NFAC which is very cryptic in nature, reads as follows: “The appellant was sent notices of hearing/submission on 26/08/2022 05/09/2022. There was no reply from the appellant at given address. Therefore, it seems appellant has no interest in pursuing the appeal. Hence, I do not find any reason to interfere with the order passed by the assessing officer. In sum, appeal is dismissed.” 4.1. The Ld. NFAC has not made any reference about the transfer of the original appeal from Ld. CIT(A)-1, Rajkot to Ld. NFAC and summarily dismissed the appeal without proper opportunity to the assessee. In the Interest of Natural Justice, the impugned order I.T.A No. 270/Rjt/2022 A.Y. 2012-13 Page No Gautambhai Shamhubhai Vaghasiya vs. ITO 3 dated 15.09.2022 passed by Ld. NFAC in DIN & Order No. ITBA/NFAC/S/250/2022-23/1045503137(1) is hereby set aside with a direction to the Ld. CIT(A), NFAC to pass fresh order on merits by giving proper opportunity to the assessee. 4.2. Needless to say, the assessee should co-operate with Ld. CIT(A), NFAC by properly filing all the required documents and written submissions in the manner known to law. 5. In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 03-03-2023 Sd/- Sd/- (WASEEM AHMED) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 03/03/2023 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