Shri Kishorbhai Kalubhai Golaviya, Surat V. The Deputy Commissioner of Income Tax, Central Circle-2, Surat

ITA 414/SRT/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1911 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 10-07-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 02-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Assessment record; Set aside
• Section: 271(1)(c); 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.414/SRT/2019 (िनधाŊरणवषŊ / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Kishorbhai Kalubhai Golaviya, B-1 & 2, Jalaram Society, B/h Gurunagar Society, Varachha Road, Surat – 395006. Vs. Dy. Commissioner of Income-tax, Circle-23, 504 Room No. Aayakar Bhawan, Majura Gate, Surat- 395001 ̾थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACMPG 7569 C (Appellant ) (Respondent) Assessee by : Shri Ashwin K Parekh, C.A Respondent by : Shri Vinod Kumar– Sr.DR सुनवाई की तारीख/ Date of Hearing : 11/07/2022 घोषणा की तारीख/Date of Pronouncement : 11/07/2022 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: Captioned appeal filed by the assessee, pertaining to assessment year 2013- 14, is directed against the order passed by the Learned Commissioner of Income Tax(Appeals)-4, Surat [‘Ld. CIT(A) for short] dated 02.08.2018, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961, dated 27.03.2015. 2. At the outset itself, Learned Counsel for the assessee, assailed the impugned order passed by Ld. CIT(A) contending that Ld. CIT(A) did not adjudicate the issue raised by assessee on merit. The ld. Counsel also argued that Ld. CIT(A) upheld the order of Assessing Officer dated 29.09.2016 passed u./s 271(1)(c) of the Act, whereas assessee’s appeal relates to quantum proceedings u/s 143(3) of the Act. Therefore, findings of Ld. CIT(A) relates to penalty proceedings and not quantum proceedings. Therefore, Ld. Counsel prays the Page | 2 ITA No.414/SRT/2019 A.Y. 13-14 Sh. Kashorbhai K Golaviya Bench the matter may be remitted back to the file of Ld. CIT(A) for afresh adjudication.. 3. On the other hand, ld. Sr.DR for the Revenue submits that assessee has been given nineteen (19) opportunities by Ld. CIT(A) to plead its case, however, assessee took only adjournments therefore further opportunities should not be given to the assessee. The Ld. Sr-DR therefore states that assessee’s appeal may be dismissed. 4. We have heard both the parties and we note that in the assessee’s 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 note that ld. CIT(A) has not decided various issues ground-wise in respect of the grounds raised by the assessee in memo of appeal as per the mandate of provisions of section 250(6) of the Act. The ld. CIT(A) has not examined assessment records and relevant documents, and has not passed any speaking order. We note that there is also a typographical error in para- 5.3 of the order passed by LD. CIT(A), wherein Ld. CIT(A) mentioned that “order passed by Assessing Officer u/s 271(1)(c) is upheld”. However, we note that it is quantum proceedings before Ld. CIT(A); therefore we note that it is only unintentional mistake which can be rectified. Considering the above facts, 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 after giving reasonable opportunity of hearing to assessee. The assessee is directed to appear before the ld.CIT(A) as and when the date of hearing and to provide with all necessary evidence and information without any further delay and not to seek the adjournment without any valid reasons. The ld.CIT(A) is also Page | 3 ITA No.414/SRT/2019 A.Y. 13-14 Sh. Kashorbhai K Golaviya directed to dispose the appeal as early as possible in accordance with law. Thus, grounds of appeal raised by assessee are allowed for statistical purposes. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced on 11/07/2022 by placing the result on the Notice Board. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Surat/िदनांक/ Date: 11/07/2021 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 // True Copy // Assistant Registrar/Sr. PS/PS ITAT, Surat