MUKESH JIVRAJBHAI KANSAGRA,RAJKOT V. .ITO, WARD-2, JUNAGADH, JUNAGADH

ITA 577/RJT/2024

AI Insights

The case involves Mukesh Jivrajbhai Kansagra, the appellant, contesting an ex parte order from the Learned Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi. The original assessment was for the year 2017-18, conducted under section 143(3) of the Income Tax Act, 1961. The appellant's counsel argued that due to circumstances beyond control, the appellant could not comply with the notice to submit documents and evidence, leading to a violation of the principles of natural justice. The Departmental Representative did not object to granting another opportunity to the appellant. Consequently, the Tribunal restored the matter to the CIT(A) for a fresh examination, emphasizing the need for a fair hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 470596 (ITAT-RAJKOT)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIMANYU SINGH YADAV; LD.
• Assessee Lawyers: MEHUL RANPURA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

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. 577/RJT/2024 (Assessment Year: 2017-18) (Hybrid Hearing) Shri Mukesh Jivrajbhai Kansagra Nr. Navdurga Garbi Chowk, Sahpur, Vanthli, Dist. Junaadh- 362205, Gujarat Vs. The Income Tax Officer Ward-2, Junagadh èथायीलेखासं./जीआइआरसं./PAN/GIR No.: ASPPK5704Q (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) Ǔनधा[ǐरतीकȧओरसे/Assessee by : Shri Mehul Ranpura, AR राजèवकȧओरसे/Revenue by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR सुनवाईकȧतारȣख/ Date of Hearing : 16/12/2024 घोषणाकȧतारȣख/Date of Pronouncement : 19/12/2024 आदेश/ORDER PER DINESH MOHAN SINHA, JM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2017-18, 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 30.03.2024, which in turn arises out of an assessment order passed by the I.T.A No. 577/Rjt/2024 A.Y. 2017-18 Mukesh J. Kansagra vs. ITO 2 Assessing Officer u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 10.12.2019. 2. At the outset itself, the ld. 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 vitiated on account of violation of principle of natural justice. Learned Counsel for the assessee submits that during the appellate proceedings, the assessee took one adjournment, however, later on, there was non-compliance of notice and assessee could not submit the documents and evidences before the ld. CIT(A), due to circumstances beyond control, therefore one more opportunity to contest the appeal before the First Appellate Authority may kindly be granted to the assessee. 3. On the other hand, Learned Departmental Representative (Ld. DR) for the Revenue have no objection on prayer of the appellant for granting an opportunity to be heard. 4. Considering the above facts, we note that assessee could not plead his case successfully 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 I.T.A No. 577/Rjt/2024 A.Y. 2017-18 Mukesh J. Kansagra vs. ITO 3 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, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 19-12-2024 Sd/- Sd/- (A. L. SAINI) (DINESH MOHAN SINHA) ACCOUNTANT MEMBER JUDICIAL MEMBER Rajkot Dated: 19/12/2024 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Rajkot 6. Guard file. By order/आदेश से, Assistant Registrar /Sr. PS/ PS ITAT, Rajkot "