The Income Tax Officer-1 (2) (1), Rajkot V. M/s Panchnath Enterprise, RAJKOT-GUJARAT

ITA 8/RJT/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5781 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2024
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 20-12-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 11-01-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BRIJESH PAREKH
• Assessee Lawyers: ASHISH KUMAR PANDEY
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT (SMC) BENCH BEFORE DR. A. L.SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.08/RJT/2023 Assessment Year: (2017-18) (Hybrid Hearing) Tasnim S habbir husain Makda, S it aram Ro ad, Ambebhagat Ro ad, Near Adar sh Appart ment , Bed ipara, Rajko t - 360001 Vs. The ITO, Ward – 2(1)(5), Rajkot थायीलेखासं./जीआइआरसं./PAN/GIR No .: CZHPM8837K (Appellant) (Respondent) Appellant by Shri Brijesh Parekh, 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 29.11.2023, which in turn arises out of an assessment order passed by Assessing Officer u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 05.12.2019. 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 there was a non- Page | 2 ITA.8/RJT/2024/AY.2017-18 Tasnim Shabbirhusain Makda compliance on the part of the assessee as the assessee did not appear during the appellate proceedings, therefore Ld. CIT(A) has passed the ex parte order. Learned Counsel for the assessee submitted that now the assessee is ready to file relevant documents and details before the Ld. CIT(A), therefore 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 issuance of several notices for hearing during the appellate proceedings, the assessee did not appear, therefore assessee is negligent in his approach and hence the appeal of the assessee should 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), as notices of hearings were not served on the assessee and I 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 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 Page | 3 ITA.8/RJT/2024/AY.2017-18 Tasnim Shabbirhusain Makda order after affording sufficient 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