M/s. Krishna Corporation, Surat V. DCIT, Circle-3(2), Surat

ITA 736/SRT/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2522 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 11-01-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 26-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Assessee Lawyers: ASHWIN PAREKH
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.736/SRT/2018 (िनधाᭅरणवषᭅ / Assessment Years: (2014-15) (Virtual Court Hearing) M/s Krishna Corporation, 7,Maninagar Society, Ashwani Kumar Road, Surat Vs. The DCIT, Circ,e-3(2), Surat ᭭थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAHFK 8021 C (Assessee) (Respondent) Assesseeby:Shri Ashwin Parekh, Advocate Revenueby:Ms Anupama Singla, Sr. DR सुनवाईकᳱतारीख/ Date of Hearing : 12/01/2022 घोषणाकᳱतारीख/Date of Pronouncement : 12/01/2022 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: The captioned appeal filed by the assessee, pertaining to Assessment Year 2014-15, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals)-3 [in short ‘ld. CIT(A)’], Surat in Appeal No.CIT(A), Surat-3/10800 /2016-17dated 28.09.2018, which in turn arises out of an assessmentorder passed by Assessing Officer u/s 143(3)of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) dated 19.12.2016. 2. At the outset itself, the ld. Counsel for the assesseeassailed 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. Learned Counsel submits that during the appellate proceedings, Ld. CIT(A) has issued notices for hearing. The first notice of hearing was not served on the assessee. However, second notice of hearing was served on the assessee and in response to that notice, assessee sought adjournment. The assessee has again took adjournment against the notice dated 6.03.2018. However, Ld.CIT(A) issued final show cause notice which was never served on assessee. Had the final show cause notice been served on the assessee, the assessee would have attended the hearing during the appellate Page | 2 ITA No. 736/SRT/2018 Assessment Year. 2014-15 M/s Krishna Corporation proceedings. Therefore, Ld. Counsel contended that assessee did not get proper opportunity to plead his case before the Ld. CIT(A), hence an another opportunity to contest the appeal before the Ld. CIT(A) may be granted to the assessee. 3. Considering the above facts, we note that assessee has not given sufficient opportunity of being heard and could not plead his case successfully before the ld. CIT(A). 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 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. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 12/01/2022by placing the result on the Notice Board as per Rule 34(5) of the Income Tax *(Appellate Tribunal) Rule 1963. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER lwjr/Surat/ ᳰदनांक/ Date: 12/01/2022 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