Zuzer Kauserbhai Vahanvati, Ahmedabad V. Asst. Unit, I.Tax Dept. (Jurisdiction Ward 1(2)(1), Surat ), Surat

ITA 725/SRT/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 9007 (ITAT-SURAT)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 28-01-2024
• Assessment Year: 2018-2019
• Appeal Filed On: 19-10-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 147; 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.725/SRT/2023 Assessment Year: (2018-19) (Hybrid Hearing) Zuzer Kauserbhai Vahanvati 6/1, Golden Park, Opp. Taslim Society, Bibi Talav, Vatva-382440 Vs. Assistant Unit, I. Tax, Department (jurisdiction Ward- 1(2)(1),Surat, Aaykar Bhawan, Surat èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AIDPV 1950 F (अपीलाथŎ/Appellant) (ŮȑथŎ /Respondent) िनधाŊįरती की ओर से /Appellant by Shri Sulabh Padshah, CA िनधाŊįरती की ओर से /Respondent by Shri Vinod Kumar, Sr. DR सुनवाई की तारीख /Date of Hearing 29/01/2024 घोषणा की तारीख /Date of Pronouncement 30/01/2024 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year 2018-19, is directed against the order passed by the National Faceless Appeal Centre, Delhi [in short “NFAC/Ld. CIT(A)”] dated 22.08.2023, which in turn arises out of an assessment order passed by Assessing Officer u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 18.03.2023. 2. Shri Sulabh Padshah, Learned Counsel for the assessee at the outset, argued that impugned order passed by NFAC/Ld. CIT(A) in ex parte order. The Ld. Counsel stated that during the 2 ITA No.725/SRT/2023/AY.2018-19 Zuzer K Vahanvati appellate proceedings the assessee submitted adjournment application, however, NFAC/Ld.CIT(A), did not consider the adjournment application and without giving further opportunities of being heard to assessee the order was passed ex parte, which is against the principle of natural justice. The Ld. Counsel therefore contended that one more opportunity should be given to the assessee to plead his case before Assessing Officer. 3. On the other hand, Learned Senior-DR for the Revenue does not have any objection if the matter is remitted back to the file of Assessing Officer for fresh assessment. 4. 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. 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. Accordingly, we set aside the order of NFAC/Ld. CIT(A) and restore the issue back to the file of the Assessing Officer for de novo assessment. We also direct the assessee to provide relevant documents and details before the Assessing Officer, as and when required by him and assessee shall co-operate in the proceedings 3 ITA No.725/SRT/2023/AY.2018-19 Zuzer K Vahanvati before the Assessing Officer for disposal of its case. For statistical purposes, the appeal of the assessee is treated as allowed. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order is pronounced on 30/01/2024 in the open court. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER स ू रत/Surat Ǒदनांक/ Date: 30/01/2024 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