SHRI GULRAJ KARAMCHAND RUPANI, Mumbai V. ITO WARD 27(1)(5), Mumbai

ITA 3069/MUM/2022

AI Insights

The case involves an appeal by Gulraj Karamchand Rupani against the order of the CIT(A)-National Faceless Appeal Centre, which confirmed the Assessing Officer's decision determining a long-term capital gain of Rs. 66.11 lakhs for the assessment year 2014-15. The primary contention was the ex-parte nature of the CIT(A)'s decision, as the assessee claimed he was unaware of the hearing notices sent via the ITBA portal due to his lack of proficiency with computers. The Department argued that notices were duly sent and the assessee's non-response led to the ex-parte decision. The Tribunal, prioritizing natural justice, decided to provide the assessee another opportunity to present his case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124004 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 29-01-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 04-12-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘G’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No. 3069/Mum/2022 (A.Y. 2014-15) Gulraj Karamchand Rupani 15/B, Flat No. 7, Navjivan Society, R.C. Marg, Chembur Mumbai-400 074. PAN : AAEPR0126L Vs. ITO Ward-27(1)(5) Room No. 410 4 th Floor, Tower No. 6 Vashi Railway Station, Vashi Navi Mumbai-400703. (Appellant) (Respondent) Assessee by Shri V.D. Parmar Department by Shri Paresh Deshpande Date of Hearing 30.01.2023 Date of Pronouncement 31.01.2023 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the order dated 7.6.2022 passed by the learned CIT(A)-National Faceless Appeal Centre, Delhi and it relates to A.Y. 2014-15. The assessee is aggrieved by the decision of the learned CIT(A) in confirming the action of the Assessing Officer in determining the long term capital gain at Rs. 66.11 lakhs in the hands of the assessee. 2. At the outset, learned AR submitted that the learned CIT(A) has passed the order ex-parte, without hearing the assessee. He submitted that the learned CIT(A) appears to have sent the notices of hearing of the I.T. Act on ITBA portal. However, the assessee is not well versed with the operation of computers and verification of income tax website. Hence he did not notice the notices sent by Ld CIT(A) and hence could not represent properly before the learned CIT(A). The Learned AR submitted that the learned CIT(A) has confirmed the addition on the basis of Statement of facts filed by the Gulraj Karamchand Rupani 2 assessee along with the appeal memo, i.e., without providing opportunity of being heard to the assessee, which is against principles of natural justice. 3. The Learned DR, on the contrary, submitted that the learned CIT(A) has issued notices of hearing on ITBA and the assessee has failed to respond to the said notices and hence he was constrained to pass the order on the basis of material available on record. 4. Having heard the rival submissions, in the interest of natural justice, we are of the view that the assessee should be provided with one more opportunity to present his case before the learned CIT(A). Accordingly, we set aside the passed by the learned CIT(A) and restore all the issues to his file for adjudicating them afresh, after affording opportunity of being heard to the assessee. We also direct the assessee to fully cooperate with the learned CIT(A) for expeditious disposal of the appeal. 5. In the result, appeal filed by the assessee is treated as allowed for statistical purposes. Pronounced in the open court on 31.1.2023. Sd/- Sd/- (PAVAN KUMAR GADALE) (B.R. BASAKARAN) Judicial Member Accountant Member Mumbai; Dated : 31/01/2023 Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. CIT 5. DR, ITAT, Mumbai 6. Guard File. BY ORDER, //True Copy// (Assistant Registrar) PS ITAT, Mumbai