LATE ASHOKBHAI BACHUBHAI THUMMAR (LR. NENSI ASHOKBHAI THUMMAR),JETPUR V. INCOME TAX OFFICER WARD 1(2)(3), RAJKOT

ITA 477/RJT/2024

AI Insights

This case involves an appeal by the legal representative of the late Ashokbhai Bachubhai Thummar against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 01/05/2024 for the Assessment Year 2011-12. The appeal was initially delayed due to the appellant's demise and lack of awareness of the ongoing appellate proceedings. The Tribunal found the reasons for the delay convincing and allowed the appeal for statistical purposes, remitting the matter back to the CIT(A) for a fresh decision on merits after providing a fair hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 473473 (ITAT-RAJKOT)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 15-10-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 12-07-2024
• Laws Referred To: Section 250(6) of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIMANYU SINGH YADAV
• Assessee Lawyers: SAMIR BHUPTANI; HOLDING
• Keywords: Condonation of delay; Opportunity of being heard; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 477/RJT/2024 Assessment Year: (2011-12) (Hybrid Hearing) Late Ashokbhai Bachubhai Thummar, Through L/R-Nensi Ashokbhai Thummar, Jetpur, Rajkot-360370 (Gujarat) Vs. The I.T.O., Ward 1(2)(3), Rajkot. èथायीलेखासं./जीआइआरसं./PAN/GIR No.: ACYPT 1416 F (Appellant) (Respondent) Appellant by Shri Samir Bhuptani, A.R. Respondent by Shri Abhimanyu Singh Yadav, Sr. DR Date of Hearing 15/10/2024 Date of Pronouncement 18/10/2024 आदेश / O R D E R PER: DINESH MOHAN SINHA, JM: This is an appeal filed by the legal representative of the original appellant arises against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short “the Ld. CIT(A)/NFAC”] dated 01/05/2024 for the Assessment Year (AY) 2011-12. 2. Rival contentions of both the parties have been heard and record perused. At the outset of hearing, the learned Authorized Representative (ld. AR) of the appellant submits there is a delay of 12 days in filing appeal before the Tribunal. The appellant has filed application for condonation of delay. In the condonation application, the appellant, who ITA 477/Rjt/2024 Late Ashokbhai Bachubhai Thummar through L/H Nensi Ashokbhai Thummar Vs ITO Page | 2 is legal representative of original appellant stated that in this case, the appellant filed appeal before CIT(A) through electronic mode on 22/01/2018. There was sad demise of the appellant on 06/02/2021 and none was aware of the pending appellate proceeding as well as passing of the appellate order by the ld. CIT(A). The appellant also stated that similar appellate proceeding also concluded in the case of another appellant viz Shri Dineshbhai Bachubhai Radadia (PAN No. ADEPR 7818 Q) one of the co-owner of the proper, which was subject matter of the assessment. Shri Dineshbhai Bachubhai Radadia, therefore, approached his tax consultant and also asked him to verify the appeal status of the present appellant. On verification of the same it was noticed that the appellate order has already been passed on 01/05/2024 in his case. The original assessment was deceased and the appeal memo was to be signed by the legal heir of the appellant. Since, wife of the appellant already expired and his daughter is representing his case as legal representative of original appellant. The delay was neither intentional nor deliberate which is occurred due to not aware of the appellate order passed by the ld. CIT(A). The ld. AR of the appellant prayed for condonation of delay. 3. On merit of the case, the ld. AR of the appellant submits that the ld. CIT(A) dismissed the appeal of appellant in an ex parte proceeding without giving fair and reasonable opportunity of hearing to the appellant. The ld. AR of the appellant prayed that the matter may be restored back to the file of ld. CIT(A) for deciding the issue on merit and he undertakes on behalf of appellant to be more vigilant in future in complying the notices issued by the ld. CIT(A). ITA 477/Rjt/2024 Late Ashokbhai Bachubhai Thummar through L/H Nensi Ashokbhai Thummar Vs ITO Page | 3 4. On the other hand, Ld. Sr. DR for the Revenue has raised no objection on the prayer of condonation of delay as well as for remitting the matter back to the file of ld. CIT(A) for deciding the issue afresh. 5. We have considered the submissions of both the parties and perused all the relevant material available on record and have also gone through the reasons given by the appellant for condonation of delay. We find that the appellant filed appeal before CIT(A) through electronic mode on 22/01/2018. There was sad demise of the appellant on 06/02/2021 and none was aware of the pending appellate proceeding as well as passing of the appellate order by the ld. CIT(A). The appellant also stated that similar appellate proceeding also concluded in the case of another appellant viz Shri Dineshbhai Bachubhai Radadia (PAN No. ADEPR 7818 Q) one of the co-owner of the proper, which was subject matter of the assessment. Shri Dineshbhai Bachubhai Radadia, therefore, approached his tax consultant and also asked him to verify the appeal status of the present appellant. On verification of the same it was noticed that the appellate order has already been passed on 01/05/2024 in his case. The original assessment was deceased and the appeal memo was to be signed by the legal heir of the appellant. Since, wife of the appellant already expired and his daughter is representing his case as legal representative of original appellant. The reasons given by the appellant are found to be convincing and these reasons would constitute reasonable and sufficient cause for the condonation of delay in filing appeal, therefore, we condone the delay of 12 days in filing this appeal before the Tribunal. On merit, we find that the ld. CIT(A) has issued various notices to the appellant but no response has been filed by the appellant. The ld. CIT(A) dismissed the appeal of appellant by holding that the appellant is not interested in prosecuting the present appeal. We ITA 477/Rjt/2024 Late Ashokbhai Bachubhai Thummar through L/H Nensi Ashokbhai Thummar Vs ITO Page | 4 have noted that the email address given on Form 35 [e-mail], no notice served on this email address. We find from perusal of the order of the ld. CIT(A) that the order of ld. CIT(A) is not as per mandate of Section 250(6) of the Act. 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, in the interests of justice, we restore the matter back to the file of Ld. CIT(A) for de novo adjudication after affording sufficient opportunity of being heard to the appellant. Therefore, we deem it fit and proper to remit the matter back to the file of the Ld. CIT(A) to adjudicate the issue afresh on merits. The appellant is also directed to be more vigilant in future and not to take any adjournment without any valid reason. The appellant is also directed to submit all the documents, evidences and replies as soon as possible without any further delay. In the result, grounds of appeal raised by the appellant are allowed for statistical purposes only. 6. In the result, this appeal of the appellant is allowed for statistical purposes. Order is pronounced on 18/10/2024 in the open court. Sd/- Sd/- (Dr. A. L. SAINI) (DINESH MOHAN SINHA) ACCOUNTANT MEMBER JUDICIAL MEMBER Rajkot *Ranjan Ǒदनांक/ Date: 18/10/2024 Copy of the Order forwarded to: 1. The Appellant 2. The Respondent ITA 477/Rjt/2024 Late Ashokbhai Bachubhai Thummar through L/H Nensi Ashokbhai Thummar Vs ITO Page | 5 3. The CIT(A) 4. CIT 5. DR/AR, ITAT, Rajkot 6. Guard File By Order Assistant Registrar/Sr. PS/PS ITAT, Rajkot "