Ektaben Rinambhai Shah, Surat V. Income Tax Officer - Ward 2(3)(2), Surat

ITA 66/SRT/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3261 (ITAT-SURAT)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 25-03-2024
• Assessment Year: 2009-2010
• Appeal Filed On: 18-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• 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 आयकर अपील सं./ITA No.66/SRT/2024 Assessment Year: (2009-10) (Hybrid Hearing) Ektaben Rinambhai Shah, B/1, Arpan Apartment, Opp. Man Mandir, Babuniwad Lane, Nanpura, Timliwad, Surat – 395001, Gujarat. Vs. The ITO, Ward – 2(3)(2), Surat èथायीलेखासं./जीआइआरसं./PAN/GIR No.: ARJPS3974R (Appellant) (Respondent) Appellant by Shri Mehul Shah, CA Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 26/03/2024 Date of Pronouncement 26/03/2024 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2009-10, 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’), Delhi, dated 21.11.2023, 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 30.11.2011. 2. At the outset, the Ld. Counsel for the assessee submitted that the order passed by the Assessing Officer is under section 144 of the Act (ex parte order). On appeal, before the ld. CIT(A), the assessee could not appears and could not submit the details and documents, therefore ld. CIT(A) has also passed the ex parte order. The Ld. Counsel for the Page | 2 ITA.66/SRT/2024/AY.2009-10 Ektaben Rinambhai Shah assessee therefore contended that now the assessee is ready to submit details and documents before the lower authorities, therefore, the matter may be remitted back to the file of Assessing Officer for fresh adjudication. 3. On the other hand, learned Senior Departmental Representative (ld. Sr. DR) for the Revenue argued that assessee did not appear before the ld. CIT(A), hence assessee should not be given further innings, therefore assessee’s appeal may be dismissed. 4. We have heard both the parties. Considering the above facts, we note that assessee could not plead his case successfully before the ld. CIT(A). We also note that Ld. CIT(A) has not passed the order as per the mandate of provisions of section 250(6) of the Act. We also note that assessee did not submit entire documents and evidences before the Assessing Officer. Hence, we are of the view that one more opportunity should be given to the assessee to plead his case before the Assessing Officer. 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, without delving much deeper into the merits of the case, in the interest of justice, we 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, 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 Assessing Officer to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated as allowed. Page | 3 ITA.66/SRT/2024/AY.2009-10 Ektaben Rinambhai Shah 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order is pronounced on 26/03/2024 in the open court. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER lwjr /Surat Ǒदनांक/ Date: 26/03/2024 SAMANTA 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