Bhaveshkumar Amulakhbhai Sonani, Surat V. Dy. Commissioner of Income Tax , Central Circle -3, Surat

ITSSA 54/SRT/2022

AI Insights

The case involves appeals filed by the assessee, Bhaveshkumar A. Sonani, against the order passed by the Learned Commissioner of Income Tax (Appeals)-4, Surat, which arose from an assessment order under section 143(3) r.w.s. 153C of the Income Tax Act, 1961. The primary contention was that the CIT(A) passed an ex parte order without adjudicating the issues on merit, despite the assessee's request for adjournment. The Tribunal found that the CIT(A) did not comply with the mandate of section 250(6) of the Act, which requires passing an order based on the material available on record. Consequently, the Tribunal restored the matter to the CIT(A) for a fresh decision, ensuring the assessee's right to a fair hearing was upheld.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 301748 (ITAT-SURAT)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 09-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 08-02-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 21-07-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 143(3); 153C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./IT(SS)A Nos. 53 to 54/SRT/2022 Assessment Years: (2015-16 to 2016-17) (Physical Hearing) Bhaveshkumar A. Sonani, 93, Shiv Shankar Parvali Society, Khodiyar Nagar Road, Varachha, Surat. Vs. The DCIT, Central Circle-3, Surat. èथायीलेखासं./जीआइआरसं./PAN/GIR No.: APSPS0912G (Appellant) (Respondent) Assessee by Shri Chaitali Shah, CA Respondent by Shri Ashok B. Koli, CIT(DR) Date of Hearing 09/02/2023 Date of Pronouncement 10/02/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeals filed by the assessee, pertaining to the Assessment Years (AYs) 2015-16 to 2016-17, are directed against the order passed by the Learned Commissioner of Income Tax (Appeals)-4, Surat [in short “the ld. CIT(A)”] in Appeal No. CIT(A), Surat-4/10171/2019-20, dated 19.05.2022 which in turn arises out of an assessment order passed by the Assessing Officer under section 143(3) r.w.s. 153C of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 2. At the outset, Ld. Counsel for the assessee submits that during the appellate proceedings, the assessee has sought adjournment and appeared before the ld. CIT(A), however ld. CIT(A) did not give the adjournment and passed an ex parte order without adjudicating the issue on merit. Therefore, Ld. Counsel contended that one more opportunity should be given to the assessee to plead his case before the ld. CIT(A). 3. On the other hand, Learned Departmental Representative (Ld. DR) for the Revenue relied on the findings of the ld. CIT(A). Page | 2 IT(SS)A. 53 & 54/SRT/2022/AYs.2015-16 to 2016-17 Bhaveshbhai Amulakhbhai Sonani 4. 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. 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. 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, both appeals filed by the assessee are allowed for statistical purposes. Order is pronounced in the open court on 10/02/2023 by placing the result on the Notice Board. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER lwjr /Surat Ǒदनांक/ Date: 10/02/2023 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