SONDABHAI ARJANBHAI CHAVDA, AMRELI V. ITO WARD-3(1)(5), AMRELI

ITA 447/RJT/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5780 (ITAT-RAJKOT)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 21-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH KUMAR PANDEY
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT (SMC) BENCH BEFORE DR. A. L. SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.447/RJT/2023 Assessment Year: (2014-15) (HybridHearing) Sondabhai Arjanbhai Chavda, M-Bhakodar At Jafarabad, Amreli, Gujarat - 365540 Vs. The ITO, Ward -3 (1)(5), Amreli थायीलेखासं./जीआइआरसं./PAN/GIR No.: BBLPC1720N (Appellant) (Respondent) Appellant by Shri Kalpesh Doshi, AR Respondent by Shri Ashish Kumar Pandey, Sr. DR Date of Hearing 16/07/2024 Date of Pronouncement 16/07/2024 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2014-15,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’), dated 01.06.2023,which in turn arises out of an assessment order passed by Assessing Officer u/s 144 r.w.s. 147of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 29.12.2017. 2. At the outset itself, Learned Counsel for the assessee, assailed the impugned order by contending that the assessee could not represent his case before Ld. CIT(A) and the order being an ex parte, stood vitiated on account of violation of principle of natural justice. The Learned Counsel for the assessee, submitted that assessee could not appear before the Assessing Officer, and could not file the details Page | 2 ITA.447/Rjt/2023/AY.2014-15 Sondabhai Arjanbhai Chavda and documents, as the assessee is an agriculturist and resides in a small village and there is no connectivity of email and internet in that village, therefore notices of hearing were not served on the assessee properly during the assessment proceedings, as well as, during the appellate proceedings. Learned Counsel for the assessee submitted that now the assessee is willing to file relevant details and documents, before the assessing officer, therefore one more opportunity should be given to the assessee to plead his case before the Assessing Officer, therefore, matter may be remitted back to the file of the assessing officer. 3. On the other hand, Learned Senior Departmental Representative (Ld. Sr. DR) for the Revenue submitted that in spite of giving lot of opportunities to the assessee, during the appellate proceedings, the assessee did not appear, therefore assessee’s appeal may be dismissed. 4. I have heard both the parties and carefully gone through the submissions put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the facts of the case including the findings of the Ld. CIT(A) and other material brought on record. I note that assessee could not plead his case successfully before the Ld. CIT(A), as notices of hearings were not served on the assessee, during the appellate proceedings. I also note that Ld. CIT(A) has not passed the order as per the mandate of provisions of section 250(6) of the Act. I also find that during the assessment proceedings, the assessee did not appear before Assessing Officer, and did not file the required documents and details before the Assessing Officer. However, Learned Counsel, argued before me that now the assessee is ready to submit required documents and details before Assessing Officer. Hence, I am of the view that one more Page | 3 ITA.447/Rjt/2023/AY.2014-15 Sondabhai Arjanbhai Chavda opportunity should be given to the assessee to plead his case before the Assessing Officer. I 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 interests of justice, I restore the matter back to the file of Assessing Officer 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, I 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 Assessing Officer 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 16/07/2024 in the open court. Sd/- (Dr. A.L. SAINI) ACCOUNTANT MEMBER Rajkot दनांक/ Date: 16/07/2024 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 // TRUE COPY // By Order Assistant Registrar/Sr. PS/PS ITAT, Rajkot