Varshaben Khemchand Sukhdev (Legal heir of Khemchand Girdharlal Sukhdev), PORBANDAR V. THE INCOME TAX OFFICER, WD 2(3), PORBANDAR, PORBANDAR

ITA 387/RJT/2023

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 5457 (ITAT-RAJKOT)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 31-07-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 09-11-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH KUMAR PANDEY
• Assessee Lawyers: SURESH TEJWANI
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.387/RJT/2023 Assessment Year: (2017-18) (Physical Hearing) Var s ha be n Khe mc ha nd S uk hd e v ( Lega l H e ir o f Khe mc ha nd G ir d har la l S uk hd e v) , 109/110 C it y Ar cade, Ne ar DS P Bu ng lo w, T in Bat t i, R a jko t , Gu jar at - 360001 Vs. Income Tax Officer, Ward -2(3), Porbandar थायीलेखासं./जीआइआरसं./P AN/GI R No . : ASDPS5458H (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ ओर से/ Appellant by Shri Suresh Tejwani, AR यथ क ओर से/Respondent by Shri Ashish Kumar Pandey, Sr. DR स ु नवाई क तार ख/Date of Hearing 01/08/2024 घोषणा क तार ख /Date of Pronouncement 21/08/2024 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2017-18, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short “the ld. CIT(A)/NFAC”] dated 20.09.2023, which in turn arises out of an assessment order passed by Assessing Officer u/s 144 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 26.11.2019. Page | 2 ITA.387/RJT/2023/AY.2017-18 Varshaben Khemchand Sukhdev 2. At the outset itself, the ld. Counsel for the assessee assailed the impugned order by contending that assessee could not represent his case before Ld. CIT(A) and the order being an ex parte order, stood vitiated on account of violation of principle of natural justice. Learned Counsel for the assessee submitted that during the appellate proceedings, the assessee could not receive the notices of hearing, therefore, assessee could not appear before the Ld. CIT(A) and as a result the Ld. CIT(A) had passed ex parte order. The Learned Counsel stated that now the assessee wants to submit details and documents before the Ld. CIT(A), therefore one more opportunity should be granted to the assessee to represent his case before Ld. CIT(A). 3. On the other hand, Learned Senior Departmental Representative (Ld. Sr. DR) submitted that despite of providing three opportunities of hearing, the assessee could not appear before Ld. CIT(A), during the appellate proceedings. The assessee was negligent in his approach; therefore assessee’s appeal may be dismissed. 4. We have heard both the sides and gone through the relevant material on record. It is seen that during the appellate proceedings, the assessee did not submit details and documents before the Ld. CIT(A), as no notices were served on the assessee therefore, the Ld. CIT(A) passed an ex parte order. We note that assessee could not plead his case successfully before the Ld. CIT(A) as notices for hearing were not served on the assessee. 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 Page | 3 ITA.387/RJT/2023/AY.2017-18 Varshaben Khemchand Sukhdev 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 of the assessee is allowed for statistical purposes. Order is pronounced on 21/08/2024 in the open court. Sd/- Sd/- DINESH MOHAN SINHA DR. A. L. SAINI JUDICIAL MEMBER ACCOUNTNAT MEMBER Rajkot दनांक/ Date: 21/08/2024 Dkp, Outsourcing Sr.P.S Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. CIT 5. DR/AR, ITAT, Rajkot 6. Guard File By Order Assistant Registrar/Sr. PS/PS ITAT, Rajkot