Bhanuben Ganpatsinh Thakore L/H of Late Ganpatsinh Ranchhodsinh Thakore, Surat V. Income Tax Officer, Ward - 1, Bardoli

ITA 885/SRT/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8415 (ITAT-SURAT)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-02-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 29-02-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 19-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 143(3)

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.885/SRT/2023 Assessment Year: (2012-13) (Physical Hearing) Bhanuben Ganpatsinh Thakore L/H of Late Ganpatsinh Ranchhodsinh Thakore, 1/36, Jovwa, Kadodara Bardoli Road, Palsana, Dist. Surat – 394327, Gujarat Vs. The ITO, Ward – 1, Bardoli èथायीलेखासं./जीआइआरसं./PAN/GIR No.: ALLPT3031E (Appellant) (Respondent) Appellant by Shri Rushi Parekh, CA Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 01/03/2024 Date of Pronouncement 01/03/2024 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2012-13, 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 23.11.2023, which in turn arises out of an assessment order passed by Assessing Officer u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 15.12.2019. 2. At the outset itself, Learned 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 Page | 2 ITA.885/SRT/2023/AY.2012-13 Bhanuben Ganpatsinh Thakore vitiated on account of violation of principle of natural justice. Learned Counsel submitted that assessee died so, he could not attend during the appellate proceedings before ld. CIT(A), and as a result the ld. CIT(A) passed an ex parte order. The ld. CIT(A) also did not pass order as per mandate of provision of Section 250(6) of the Act. Therefore, ld. Counsel contended that an opportunity to plead his case before the ld. CIT(A), may be granted, to the assessee. 3. On the other hand, Learned Senior Departmental Representative (Ld. Sr. DR) for the Revenue did not have any objection if the matter is remitted back to the file of the Ld. CIT(A) for fresh adjudication. 4. We have head both the parties. Considering the above facts, we note that assessee could not plead his case successfully before the ld. CIT(A). The assessee died therefore he could not appear before 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. That is, ld. CIT(A) did not pass order on merit based on the material available on record. Hence, we are of the view that one more opportunity should be given to the assessee to plead his case 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. Page | 3 ITA.885/SRT/2023/AY.2012-13 Bhanuben Ganpatsinh Thakore 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 filed by the assessee is allowed for statistical purposes. Order is pronounced on 01/03/2024 in the open court. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER lwjr /Surat Ǒदनांक/ Date: 01/03/2024 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