NAGARJUN MERUBHAI CHAUHAN,JUNAGADH V. DCIT / ACIT CIR -1 (1), RAJKOT, RAJKOT

ITA 128/RJT/2026

AI Insights

The case involves Nagarjun Merubhai Chauhan, the appellant, contesting an ex-parte order passed by the Commissioner of Income-tax (Appeals) under section 250 of the Income Tax Act, 1961, which arose from an earlier order under section 154 by the Assessing Officer. The appellant's counsel argued that the assessee was not given a fair opportunity to represent his case, leading to a violation of the principles of natural justice. The Departmental Representative supported the findings of the Assessing Officer. The Tribunal, after considering the submissions and the materials on record, decided to restore the matter to the Assessing Officer for a fresh examination, ensuring that the assessee is given a proper hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 834357 (ITAT-RAJKOT)
• Duration Of Justice: 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 29-01-2026
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMAR GUPTA; LD.
• Assessee Lawyers: RAJU MANEK; LD
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 154

Judgement Text

" आयकर अपीलीय अिधकरण,राजकोट Æयायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपीलसं/.ITA No.128/RJT/2026 िनधाªरणवषª/Assessment Year: (2015-16) Nagarjun Merubhai Chauhan Opp. Rokadiya Hanuman Temple Station Plot, near Railway Station Chowk, Junagadh-362001 Vs. DCIT/ACIT CIR1(1), Rajkot Junagadh-362001 Öथायीलेखासं./जीआइआरसं./PAN/GIR No.: ABTPC4167E (Appellant) (Respondent) Appellant by : Shri Raju Manek, Ld. AR Respondent by : Shri Dheeraj Kumar Gupta, Ld. Sr. DR Date of Hearing : 06/02/2026 Date of Pronouncement : 07/02/2026 आदेश / O R D E R Per, Dr. Arjun Lal Saini, AM: Captioned appeal filed by assessee pertaining to Assessment Year 2015- 16, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), dated 14.11.2025, which in turn arises out of an order passed by Assessing Officer u/s. 154 of the Act on 15.12.2021. Printed from counselvise.com Page 2 of 3 ITA No. 128/Rjt/2026 Nagarjun M. Chauhan 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 the order being an ex-parte order, stood vitiated on account of violation of principle of natural justice. The ld. Counsel for the assessee contended that in the interest of justice, another opportunity to contest the appeal before the assessing officer may be granted to the assessee. 3. On the other hand, the ld. DR for the Revenue relied on the finding of the assessing officer. 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. I note that in the assessee’s case under consideration, the order was passed u/s 154 of the Act 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, I note that assessee has not given sufficient 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 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. Therefore, without delving much deeper into the merits of the case, in the interest of justice, I restore the matter back to the file of 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 Printed from counselvise.com Page 3 of 3 ITA No. 128/Rjt/2026 Nagarjun M. Chauhan 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 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 speaking order which is fair and judicious. 6. In the result, the appeal of the assessee is allowed for statistical purposes Order is pronounced in the open court on 07/02/2026. Sd/- (Dr. Arjun Lal Saini) लेखा सदÖय/Accountant Member राजकोट/Rajkot //True Copy// िदनांक/ Date: 07/02/2026 Copy of the order forwarded to : 1. The assessee 2. The Respondent 3. CIT 4. The CIT(A) 5. DR, ITAT, RAJKOT 6. Guard File By order Assistant Registrar/Sr. PS/PS ITAT, Rajkot Printed from counselvise.com "