JTIENDRA PRAVINBHAI DHAKAN,UNA V. THE ITO WARD-4, VERAVAL

ITA 921/RJT/2024

AI Insights

The case involves an appeal by Jitendra Pravinbhai Dhakan against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The appeal arose from an assessment order under sections 147 and 144B of the Income Tax Act, 1961, for the Assessment Year 2018-19. The primary contention was the violation of the principles of natural justice, as the assessee claimed he was not given a fair opportunity to present his case or submit complete documents and evidence at various stages of the assessment and appeal process. The Tribunal noted the ex-parte and non-speaking nature of the CIT(A)'s order and decided to remand the case back to the assessing officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775796 (ITAT-RAJKOT)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 10-12-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Non passing of speaking order
• Section: 147

Judgement Text

" आयकरअपीलीयअिधकरण IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपीलसं (िनधाᭅरणवषᭅ Appellant by Respondent by Date of Hearing Date of Pronouncement Per, Dr. Arjun Lal Saini, AM: The present appeal has been filed by the Assessee, against the order passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, Centre (NFAC), Delhi dated [hereinafter referred to as “CIT(A)”] arising in the matter of assessment ord Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 2018-19. Jtiendra Pravinbhai Dhakan Near Bus Stand, UNA UNA-362560, Gujarat ᭭थायीलेखासं./जीआइआरसं./PAN/GIR No.: (अपीलाथᱮ/Appellant) आयकरअपीलीयअिधकरण,राजकोटɊायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 921/RJT/2024 िनधाᭅरणवषᭅ/Assessment Year: (2018-19) : Shri Divyesh Sodha, Ld. AR : Shri Abhimanyu Singh Yadav, Ld. : 01/09/2025 Date of Pronouncement : 11/09/2025 ORDER . Arjun Lal Saini, AM: appeal has been filed by the Assessee, against the order passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, Centre (NFAC), Delhi dated [hereinafter referred to as “CIT(A)”] arising in the matter of assessment order passed u/s. 147 r.w.s. 144B after referred to as “the Act”) relevant to the Assessment Dhakan Vs. Income Tax Office, ITO Ward(4),Veraval Veraval-362265, Gujarat PAN/GIR No.: BJMPD0589H (ᮧ᭜यथᱮ/Respondent) राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER , Ld. Sr. DR appeal has been filed by the Assessee, against the order passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, Centre (NFAC), Delhi dated [hereinafter referred to as “CIT(A)”]23.10.2024 r.w.s. 144B of the Income after referred to as “the Act”) relevant to the Assessment Income Tax Office, ITO Printed from counselvise.com 2 ITA No. 921/Rjt/2024 Jitendra PravinbhaiDhakan 2.At the outset itself, the ld. Counsel for the assessee by contending that the assess the order being an ex-parte order, stood vitiated on account of violation of principle of natural justice. assessee could not submit the entire documents and evidences before the assessing officer. Before the Ld.CIT(A), there is part of compliance by the assessee, therefore, now assessee wants to submit entire documents and evidences before the Lower Authorities. Therefore, the assesse file of the assessing office for fresh adjudication. 3. The ld. DR for the Revenue documents and evidences before the Lower Authorities. The assessee was negligent, therefore the cost should be imposed on to remit this issue back to the file of the assessing officer for fresh adjudication. 4. I have heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld CIT(A) and other materials brought on record. under consideration, the assess and the impugned order passed by the ld. CIT(A), is an ex parte order and non speaking order, therefore, I do not wish to make any comments on the merits of the grounds raised by the assessee. 5. Considering the above facts, opportunity of being heard and could not plead his case successfully before the ld. CIT(A). I note that the ld. CIT(A) did not discuss the assessee’s case on merits based on the material available before him hence it is a violation of principle of 2.At the outset itself, the ld. Counsel for the assessee assailed the impugned order by contending that the assessee could not represent his case before Ld. CIT(A) and parte order, stood vitiated on account of violation of principle of natural justice. The Ld. Counsel for the assessee submitted that the the entire documents and evidences before the assessing officer. Before the Ld.CIT(A), there is part of compliance by the assessee, therefore, now assessee wants to submit entire documents and evidences before the Lower Authorities. Therefore, the assessee’s appeals may be remitted back to the file of the assessing office for fresh adjudication. 3. The ld. DR for the Revenue submitted that assessee did not submit the entire documents and evidences before the Lower Authorities. The assessee was re the cost should be imposed on the assessee if the Bench wants this issue back to the file of the assessing officer for fresh adjudication. have heard both the parties and carefully gone through the submission put forth he assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld CIT(A) and other materials brought on record. I note that in the assessee’s case under consideration, the assessment was carried out u/s 147 r.w.s. 144B and the impugned order passed by the ld. CIT(A), is an ex parte order and non do not wish to make any comments on the merits of the grounds raised by the assessee. Considering the above facts, I note that assessee has not been given sufficient opportunity of being heard and could not plead his case successfully before the ld. note that the ld. CIT(A) did not discuss the assessee’s case on merits e material available before him hence it is a violation of principle of assailed the impugned order ee could not represent his case before Ld. CIT(A) and parte order, stood vitiated on account of violation of The Ld. Counsel for the assessee submitted that the the entire documents and evidences before the assessing officer. Before the Ld.CIT(A), there is part of compliance by the assessee, therefore, now assessee wants to submit entire documents and evidences before the appeals may be remitted back to the submitted that assessee did not submit the entire documents and evidences before the Lower Authorities. The assessee was the assessee if the Bench wants this issue back to the file of the assessing officer for fresh adjudication. have heard both the parties and carefully gone through the submission put forth he assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld note that in the assessee’s case 147 r.w.s. 144B of the Act and the impugned order passed by the ld. CIT(A), is an ex parte order and non- do not wish to make any comments on the merits of the given sufficient opportunity of being heard and could not plead his case successfully before the ld. note that the ld. CIT(A) did not discuss the assessee’s case on merits e material available before him hence it is a violation of principle of Printed from counselvise.com 3 ITA No. 921/Rjt/2024 Jitendra PravinbhaiDhakan natural justice. 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. However, on account of non assessee, I imposed a cost of Rs. in the Prime Minister National Relief Fund. deeper into the merits of the case, in the interest of justice, to the file of assessing officer after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. will be at liberty to adduce any evidences officer at the time of assessment, proceedings in consequence to this order and the Assessing Officer shall, allow the assessee adequate opportunity of being, heard and to make relevant submissions, and then pass a s judicious. 7. In the result, the appeal of the assessee is allowed for statistical purposes Order is pronounced in the open court on राजकोट/Rajkot िदनांक/ Date: /09/2025 Copy of the order forwarded to : The assessee The Respondent CIT t is settled law that principles of natural justice and fair play require that the affected party is granted sufficient opportunity of being heard However, on account of non-compliance attitude of the cost of Rs. 2,000/- on the assessee which should be deposited in the Prime Minister National Relief Fund. Therefore, without delving much e case, in the interest of justice, I restore the matter back assessing officer 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. It is needless to say that the assessee will be at liberty to adduce any evidences as deemed relevant before the assessing officer at the time of assessment, proceedings in consequence to this order and the shall, allow the assessee adequate opportunity of being, heard and to make relevant submissions, and then pass a speaking order which is fair and In the result, the appeal of the assessee is allowed for statistical purposes Order is pronounced in the open court on 11/09/2025. Sd/- (DR. A. L. SAINI) ACCOUNTANT MEMBER Copy of the order forwarded to : t is settled law that principles of natural justice and fair play require that the affected party is granted sufficient opportunity of being heard compliance attitude of the on the assessee which should be deposited without delving much restore the matter back adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is It is needless to say that the assessee as deemed relevant before the assessing officer at the time of assessment, proceedings in consequence to this order and the shall, allow the assessee adequate opportunity of being, heard peaking order which is fair and In the result, the appeal of the assessee is allowed for statistical purposes SAINI) ACCOUNTANT MEMBER Printed from counselvise.com 4 ITA No. 921/Rjt/2024 Jitendra PravinbhaiDhakan The CIT(A) DR, ITAT, RAJKOT Guard File By order Assistant Registrar/Sr. PS/PS ITAT, Rajkot Assistant Registrar/Sr. PS/PS ITAT, Rajkot Printed from counselvise.com "