Atlanta Enterprise, Surat V. DCIT, Circle-3(2), Surat

ITA 360/SRT/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4032 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 11-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Assessee Lawyers: SHAUNAK K. ZAVERI
• Keywords: Opportunity of being heard; Principle of natural justice; Assessment record; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JM &DR. A.L.SAINI, AM ./ ITA NO.360/SRT/2019 ( / ASSESSMENT YEAR: (2015-16) (VIRTUAL COURT HEARING) ATLANTA ENTERPRISE U-57, ATLANTA SHOPPING MALL, ALTHAN- BHIMRAD CANAL ROAD, ALTHAN, SURAT 395007. V S. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(2), AAYAKAR BHAWAN, MAJURA GATE, SURAT-395002 ./ ./PAN/GIR NO.: AAUFA 8022 C (APPELLANT ) (RESPONDENT) ASSESSEE BY : SHRI SHAUNAK K.ZAVERI, C.A RESPONDENT BY :MRS. ANUPAMA SINGLA SR.DR / DATE OF HEARING : 29/09/2021 / DATE OF PRONOUNCEMENT : 07/10/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: CAPTIONED APPEAL FILED BY THE ASSESSEE PERTAINING TO ASSESSMENT YEAR 2015-16, IS DIRECTED AGAINST THE ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)- 3, SURAT DATED 29.05.2019, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 27.12.2017. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE ASSESSEE ASSAILED THE IMPUGNED ORDER BY CONTENDING THAT THE ASSESSEE COULD NOT REPRESENT ITS CASE BEFORE LD. CIT(A) AND THE ORDER BEING AN EX-PARTE ORDER, STOOD VITIATED ON ACCOUNT OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THE LD. COUNSEL SUBMITS THAT ASSESSEE HAD FILED THE ADJOURNMENT LETTER ON 28.05.2019 AND REQUESTED TO GRANT SOME MORE TIME, HOWEVER, LD CIT(A) HAS PASSED THE EX-PARTY ORDER WITHOUT HEARING THE ASSESSEE. THEREFORE, LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT IN THE INTEREST OF JUSTICE ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. 3. THE LD. DR FOR THE REVENUE DEBARRED FROM OBJECTING THE STAND OF THE LD. COUNSEL. PAGE | 2 ITA NO.360/SRT/2019 A.Y. 15-1 6 ATLANTA ENTERPRISE 4. WE HAVE HEARD BOTH THE PARTIES AND WE NOTE THAT IN THE ASSESSEES CASE UNDER CONSIDERATION, THE ASSESSMENT WAS CARRIED OUT U/S 143(3) 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. WE NOT THAT LD. CIT(A) HAS NOT DECIDED THE ISSUES GROUND-WISE IN RESPECT OF THE GROUNDS RAISED BY THE ASSESSEE IN MEMO OF APPEAL. THE LD. CIT(A) HAS NOT EXAMINED ASSESSMENT RECORDS AND RELEVANT DOCUMENTS, AND HAS NOT PASSED ANY SPEAKING ORDER. THEREFORE, WE ARE OF THE VIEW THAT MATTER SHOULD BE REMANDED BACK TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION. 5. CONSIDERING THE ABOVE FACTS, WE NOTE THAT ASSESSEE HAS NOT GIVEN SUFFICIENT OPPORTUNITY OF BEING HEARD AND COULD NOT PLEAD HIS CASE SUCCESSFULLY 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, 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. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED ON 07/10/2021 BY PLACING THE RESULT ON THE NOTICE BOARD. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT/ / DATE:07/10/2021 DKP OUTSOURCING SR.P.S. COPY OF THE ORDER FORWARDED TO 1. THE ASSESSEE 2. THE RESPONDENT 3. THE CIT(A) 4. PR.CIT 5. DR/AR, ITAT, SURAT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT