Smt.Sejal Ashish Kumar Patel, Surat V. Income Tax Officer Ward -2(3)(4), Surat

ITA 574/SRT/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5684 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 23-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Assessee Lawyers: SAPNESH SHETH
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./ITA NO.574/SRT/2018 ( [ [ / ASSESSMENT YEARS: (2014-15) (VIRTUAL COURT HEARING) SMT. SEJAL ASHISHKUMAR PATEL, A-125, SIDDHI VINAYAK ROW HOUSE, AROLI, SURAT-395004, GUJARAT. VS. THE INCOME TAX OFFICER, WARD-2(3)(4), SURAT. ./ ./ PAN/GIR NO.: CHZPP4115K (ASSESSEE) (RESPONDENT) ASSESSEE BY : SHRI SAPNESH SHETH, CA REVENUE BY : SHRI ANUPAMA SINGLA, SR. DR / DATE OF HEARING : 15/09/2021 /DATE OF PRONOUNCEMENT : 15/09/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEAR (AY) 2014-15, IS DIRECTED AGAINST THE ORDER PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS)-1, SURAT, IN APPEAL NO. CIT(A), SURAT-1/11286/2016-17 DATED 04.06.2018, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 144 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) DATED 30.11.2016. 2. AT THE OUTSET ITSELF, LEARNED COUNSEL SUBMITS THAT IMPUGNED ORDER PASSED BY THE LD CIT(A) IS AN EX PARTE ORDER AND ASSESSEE COULD NOT REPRESENT HIS CASE BEFORE LD. CIT(A), THEREFORE, AN ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. LEARNED COUNSEL SUBMITS BEFORE US THAT DUE TO CHANGE OF ADDRESS, THE ASSESSEE COULD NOT RECEIVE NOTICES FROM THE LD. CIT(A), THAT IS NOTICE DURING THE APPELLATE PROCEEDINGS COULD NOT BE SERVED ON THE ASSESSEE BECAUSE OF CHANGE OF ADDRESS AND AS A RESULT THE ASSESSEE COULD NOT PLEAD HIS CASE BEFORE THE LD. CIT(A). PAGE | 2 ITA NO.574/SRT/2018 ASSESSMENT YEAR. 2014-1 5 SEJAL ASHISHKUMAR PATEL 3. LEARNED DEPARTMENTAL REPRESENTATIVE (LD. DR) FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE MATTER IS REMITTED BACK TO THE FILE OF THE LD. CIT(A). 4. WE NOTE THAT IN THE ASSESSEES CASE UNDER CONSIDERATION, THE ASSESSMENT WAS CARRIED OUT U/S 144 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. 5. CONSIDERING THE ABOVE FACTS, WE NOTE THAT ASSESSEE COULD NOT PLEAD HIS CASE SUCCESSFULLY BEFORE THE LD. CIT(A). WE NOTE THAT THE LD. CIT(A) DID NOT DISCUSS THE ASSESSEES CASE ON MERITS BASED ON THE MATERIAL AVAILABLE BEFORE HIM HENCE IT IS A VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. 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. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED AT THE TIME OF HEARING OF APPEAL ON 15/09/2021 IN THE VIRTUAL COURT OF HEARING. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER LWJR /SURAT / / DATE: 15/09/2021 SAMANTA PAGE | 3 ITA NO.574/SRT/2018 ASSESSMENT YEAR. 2014-1 5 SEJAL ASHISHKUMAR PATEL 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