Rohitbhai Manharbhai Patel, Dumas, Surat V. Income Tax Officer, Ward-2(3)(5), Surat, Surat

ITA 415/SRT/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3315 (ITAT-SURAT)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 12-03-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 14-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHAUNAK K. ZAVERI
• Keywords: Principle of natural justice; Set aside
• Section: 143(3)

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.415/SRT/2023 (Ǔनधा[रणवष[ / Assessment Year: (2012-13) (Physical Court Hearing) Rohitbhai Manharbhai Patel Rundh, Magdalla, Navivasant, Dumas, Surat-395007 Vs. Income Tax Officer, Ward-2(3)(5), Surat, Aayakar Bhawan, Nr. Majura Gate, Opp. New Civil Hospital, Surat- 395002 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AMMPP 6000 B (अपीलाथŎ /Appellant) (ŮȑथŎ/Respondent) िनधाŊįरती की ओर से /Assessee by : Shri Shaunak K. Zaveri, CA राजèव कȧ ओर से /Respondent by: Shri Vinod Kumar, Sr-D.R सुनवाई की तारीख/ Date of Hearing : 13/03/2024 घोषणा की तारीख/Date of Pronouncement : 22/03/2024 आदेश / ORDER PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee pertaining to assessment year 2012-13 is directed against the order passed by the National Faceless Appeal Centre, Delhi (in short “NFAC/Ld CIT(A)”) dated 16.03.2023, which in turn arises out of an assessment order passed by the Assessing Officer under section 143(3) r.w.s. 147 of the Income-Tax Act, 1961 (hereinafter referred to as 'the Act') dated 13.12.2019. 2. The appeal filed by the assessee before this Tribunal, for Assessment Year 2012-13, is barred by limitation by 31 days. The assessee has moved a petition requesting the Bench to condone the delay. The Ld Counsel for the assessee explained the reasons for delay, stating that the advocate / tax consultant of the assessee has misguided the assessee and did not furnish correct advice to assessee. Therefore, this minor delay occurred. In addition to this, the previous tax consultant of assessee who was handling taxation Page | 2 ITA No. 415/SRT/2023 A.Y.12-13 Rohitbhai M. Patel matter was expired. Therefore, assessee has appointed another tax consultant and in this process the delay has also occurred. The Ld. Counsel for the assessee prayed that considering the facts of the assessee the delay in filing of appeal for 31 days may be condoned. 3. On the other hand, Learned Sr-DR for the Revenue submitted that assessee has failed to explain the sufficient cause / reasons for delay, therefore such delay should not be condoned, on flimsy reason, hence, Ld.Sr-DR for Revenue stated that appeal of assessee may be dismissed, for that Ld. Sr-DR relied on the Civil Appeal No.7696 of 2021 of Hon’ble Apex Court in the case of Majji Sannemma & Sanyasirao vs. Reddy Sredevi & Ors. 4. Having heard both the parties and after having gone through the affidavit as well the delay condonation, application, we are of the considered opinion that in the interest of justice, the delay deserves to be condoned. We, accordingly, condone the delay of 31 days in filing the appeal before this Tribunal. 5. On merit, Ld. Counsel for the assessee submitted that assessee could not appear before NFAC/Ld.CIT(A) as notices for hearing were not delivered to assessee and pervious Tax Consultant of assessee was died, when the proceedings before NFAC/Ld.CIT(A) were going-on, therefore assessee was not communicated about the notices of hearing of NFAC/Ld.CIT(A), hence, NFAC/Ld.CIT(A) passed ex parte order. Therefore, Ld. Counsel for the assessee prays before Bench that one more opportunity should be given to assessee to plead the case before NFAC/Ld.CIT(A). 6. We have heard both the parties. Considering the above facts, we also note that NFAC/Ld. CIT(A) has not passed the order after considering the submission of assessee and assessment order. The order of Ld. CIT(A) is Page | 3 ITA No. 415/SRT/2023 A.Y.12-13 Rohitbhai M. Patel not as per the mandate of provision of Section 250(6) of the Act. Hence, we are of the view that one more opportunity should be given to the assessee to plead its 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 its case. Accordingly, we set aside the order of NFAC/Ld. CIT(A) and restore the issue back to the file of the Ld.CIT(A) for fresh adjudication on merit. We also direct the assessee to furnish relevant documents and details before the Ld.CIT(A), as and when required by him and assessee shall co-operate in the proceedings before the Ld.CIT(A) for disposal of its case. For statistical purposes, the appeal of the assessee is treated as allowed. 7. In the result, appeal of the assessee is allowed for statistical purposes. Order is pronounced on 22/03/2023 by placing record on notice board. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER स ू रत /Surat Ǒदनांक/ Date: 22/03/2024 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, Surat 6. Guard File By Order // True Copy // Assistant Registrar/Sr. PS/PS ITAT, Surat