Madhuben Vinodbhai Thummar, RAJKOT V. INCOME TAX OFFICER WARD 1 1 4, RAJKOT

ITA 450/RJT/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0917 (ITAT-RAJKOT)
• Duration Of Justice: 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 27-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH KUMAR PANDEY
• Assessee Lawyers: AJAY DHOLARIYA
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT (SMC) BENCH BEFORE DR. A. L. SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.450/RJT/2023 Assessment Year: (2017-18) (Hybrid Hearing) Madhuben Vinodbhai Thummar, 501, Trimurti Tower, Mahadev Wadi, Main Road, Rajkot - 360004 Vs. The ITO, Ward – 1(1)(4), Rajkot थायीलेखासं./जीआइआरसं./PAN/GIR No.: AJIPT1530F (Appellant) (Respondent) Appellant by Shri Ajay Dholariya, 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) 2017-18, 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 28.10.2023, which in turn arises out of an assessment order passed by Assessing Officer u/s 144(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 26.06.2019. 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. The Learned Counsel for the assessee submitted that during the appellate proceedings, notices of hearing were not served on the assessee and Page | 2 ITA.450/RJT/2023/AY.2017-18 Madhuben Vinodbhai Thummar therefore assessee could not appear before the appellate proceedings. The Learned Counsel for the assessee therefore contended that one more opportunity should be given to the assessee to plead his case before the Ld. CIT(A), hence 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) submitted that in spite of giving lot of opportunities of hearing, the assessee did not appear before the Ld. CIT(A). It is unnecessary burden on the lower authorities, if the matter is remitted back to the file of lower authorities, therefore, assessee’s appeal may be dismissed. 4. I 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), therefore, the Ld. CIT(A) passed an ex parte order. I note that assessee could not plead his case successfully before the Ld. CIT(A) and 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 entire material available on record. Hence, I am of the view that one more opportunity should be given to the assessee to plead his case before the Ld. CIT(A). 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 interest of justice, I restore the matter back to the file of Ld. CIT(A) for de novo adjudication and pass a speaking order after affording sufficient Page | 3 ITA.450/RJT/2023/AY.2017-18 Madhuben Vinodbhai Thummar 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 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 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