PRABHUDAS GIRDHARLAL RADHANPURA,RAJKOT V. THE ITO WARD 2 (1) (3), RAJKOT, RAJKOT

ITA 470/RJT/2025

AI Insights

The case involves an appeal by the assessee, Prabhudas Girdharlal Radhanpura, against an ex-parte order passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal Centre, Delhi, concerning the assessment year 2017-18. The assessee contended that he was not given a proper opportunity to represent his case, as the notices from the CIT(A) were not delivered to him, leading to an ex-parte decision. The Tribunal, acknowledging the violation of natural justice, decided to remit the case back to the CIT(A) for a fresh examination, allowing the assessee to present his documents and arguments.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772953 (ITAT-RAJKOT)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 21-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIMANYU SINGH YADAV; LD.
• Assessee Lawyers: K. C. THACKER; LD
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

" आयकरअपीलीयअिधकरण,राजकोटɊायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपीलसं/.ITA No. 470/RJT/2025 Ǔनधा[रणवष[ / Assessment Year: 2017-18 Prabhudas Girdharlal Radhanpura End of Gundawadi, Main Road, Rajkot - 360001 PAN No.: ABSPR8523N Vs. Income Tax Officer, wd – 2(1)(3), Aayakar Bhavan, Race Course Ring Road, Rajkot – 360001 (अपीलाथȸ/assessee) : (Ĥ×यथȸ/Respondent) Ǔनधा[ǐरतीकȧओरसे/Assessee by : Shri K. C. Thacker, Ld.AR राजèवकȧओरसे/Revenue by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR सुनवाईकȧतारȣख /Date of Hearing : 18/09/2025 घोषणाकȧतारȣख /Date of Pronouncement : 22/09/2025 ORDER 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 [hereinafter referred to as “CIT(A)”] dated 04.06.2025 arising in the matter of assessment order passed u/s.143(3) of the Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 2017-18. 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 Printed from counselvise.com ITA No. 470/RJT/2025 Prabhudas Girdhari 2 submitted that during the appellate proceedings, the notice from the Ld.CIT(A) were not delivered on the assessee, therefore, the assessee could not attend the proceedings before the Ld.CIT(A) and could not file the documents and details before the Ld. CIT(A) and as a result the Ld. CIT(A) passed ex-parte order, therefore, Ld. Counsel contended that now the assessee wants, to submit documents and details before the Ld.CIT(A), hence, in the interest of justice, matter may be remitted back to the file of the Ld.CIT(A) for fresh adjudication. 3. The ld. DR for the Revenue did not raise any objection if the matter is restored back to the file of the Ld. CIT(A) 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. I note that in the assessee’s case under consideration, the assessment was carried out u/s 143(3) 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 Printed from counselvise.com ITA No. 470/RJT/2025 Prabhudas Girdhari 3 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, I 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. 10. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 22/09/2025. Sd/- (DR. A.L. SAINI) ACCOUNTANT MEMBER राजकोट/Rajkot (True Copy) िदनांक/ Date : 22 /09/2025 Copy of the order forwarded to :  The assessee  The Respondent  CIT  The CIT(A)  DR, ITAT, RAJKOT  Guard File /True copy/ By order Assistant Registrar/Sr. PS/PS ITAT, Rajkot Printed from counselvise.com "