Montu Electric Works Private Limited, Surat V. Income Tax Officer, Ward-1(1)(3), Surat, Surat

ITA 897/SRT/2023

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 3399 (ITAT-SURAT)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 27-02-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 25-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VINOD KUMAR
• Assessee Lawyers: SAPNESH SHETH
• Keywords: Set aside; Opportunity of being heard; 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 Nos.897 & 898/SRT/2023 Assessment Years: (2011-12 to 2012-13) (Physical Hearing) Montu Electric Works Private Limited, Maher Nagar Society, Near BAPS Hospital, Adajan, Surat – 395009. Vs. The ITO, Ward – 1(1)(4), Surat èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AAGCM4582L (Appellant) (Respondent) Appellant by Shri Sapnesh Sheth, CA Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 28/02/2024 Date of Pronouncement 29/02/2024 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeals filed by the assessee, pertaining to Assessment Years (AY) 2011-12 and 2012-13, are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals), [in short “the ld. CIT(A)”], National Faceless Appeal Centre (in short ‘the NFAC’), Delhi, which in turn arise out of separate assessment orders passed by Assessing Officer u/s 144 r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 2. At the outset itself, Learned Counsel for the assessee submitted that assessee filed adjournment applications before the ld. CIT(A), requesting the ld. CIT(A) to adjourn the case on further date, as the assessee wanted to submit the relevant documents and material, before Page | 2 ITA.897 to 898/SRT/2023/AY.2018-12 to 2012-13 Montu Electrics Works Pvt. Ltd. ld. CIT(A). The assessee was in the process of gathering relevant documents and evidences which were to be submitted before the ld. CIT(A) and for that assessee sought adjournment on dated 23.10.2023 and in the said adjournment application, the assessee requested the ld. CIT(A) to grant the adjournment up to 07.11.2023. However, in the meanwhile the ld. CIT(A) has passed the ex parte order on dated 27.10.2023 without waiting of assessee’s reply. Therefore, Ld. Counsel contended that both the matters may be remitted back to the file of the ld. CIT(A) to adjudicate the issue afresh on merit. 3. On the other hand, learned Senior Departmental Representative (ld. Sr. DR) for the Revenue submitted that the assessee was negligent and did not appear before the ld. CIT(A) and therefore both the appeals 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, as the assessee’s submission were not considered. The assessee sought adjournment upto 07.11.2023, however ld. CIT(A) passed the order on 27.10.2023, hence assessee could not get sufficient opportunity of being heard. 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 Page | 3 ITA.897 to 898/SRT/2023/AY.2018-12 to 2012-13 Montu Electrics Works Pvt. Ltd. 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, both the appeal of the assessee are treated as allowed. 6. In the result, both the appeals filed by the assessee are allowed for statistical purposes. Order is pronounced on 29/02/2024 in the open court. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER lwjr /Surat Ǒदनांक/ Date: 29/02/2024 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