Dhirubhai Lavabhai Gondaliya , Navsari V. Income Tax Officer, Ward-2, Navsari, Navsari

ITA 39/SRT/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3352 (ITAT-SURAT)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 19-03-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 15-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.39/SRT/2024 Assessment Year: (2013-14) (Hybrid Hearing) Dhirubhai Lavabhai Gondaliya Sahyog Society, Kailash Nagar, College Road, Khundh, Taluka: Chikhli, Dist - Navsari – 396521. Vs. The ITO, Ward -2 , Navsari èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AEZPP2760H (Appellant) (Respondent) Appellant by Shri Sujesh C. Suratwala, CA Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 20/03/2024 Date of Pronouncement 20/03/2024 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2013-14, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals), [in short “the ld. CIT(A)”], National Faceless Appeal Centre (in short ‘the NFAC’), Delhi, dated 19.12.2023, which in turn arises out of an assessment order passed by Assessing Officer u/s 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 31.03.2022. 2. At the outset itself, Learned 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. The Ld. Counsel for the assessee submitted that during the appellate Page | 2 ITA.39/SRT/2024/AY.2013-14 Dhirubhai Lavabhai Gondaliya Sahyog Society proceedings, the notices for hearing have neither been received from e- mail nor physically from ld. CIT(A) by the assessee, therefore, the assessee could not attend the hearings before the ld. CIT(A). The Ld. Counsel contended that one more opportunity should be given to the assessee to plead his case before the ld CIT(A), therefore matter may be remitted back to the file of ld. CIT(A) for fresh adjudication. 3. On the other hand, Learned Senior Departmental Representative (Ld. Sr. DR) for the Revenue submitted that during the appellate proceedings, there was non-compliance on the part of the assessee, therefore appeal of the assessee should be dismissed. 4. We have head both the parties. Considering the above facts, we note that assessee could not plead his case successfully before the ld. CIT(A). 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. The ld. CIT(A) could not examine the documents and evidences submitted by assessee before Assessing Officer. Hence, we are of the view that one more opportunity should be given to the assessee to plead his case 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, 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. Page | 3 ITA.39/SRT/2024/AY.2013-14 Dhirubhai Lavabhai Gondaliya Sahyog Society 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order is pronounced on 20/03/2024 in the open court. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER lwjr /Surat Ǒदनांक/ Date: 20/03/2024 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