PRAFUL ARVINDBHAI SANKHAVARA,RAJKOT V. ITO WARD 1(2)(1), RAJKOT, RAJKOT

ITA 172/RJT/2025

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The case involves Praful Arvindbhai Sankhavara, the appellant, contesting an order from the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), which was based on an earlier order by the Assessing Officer under section 147 of the Income Tax Act, 1961. The primary issue arose from the assessee's claim that he did not receive proper notice for the assessment proceedings, as the notices were sent to outdated email addresses. Consequently, the assessee was unable to comply with the notices, leading to a deemed income assessment under section 69A of the Act. During the appellate proceedings, similar issues with notice delivery occurred, resulting in an ex parte order. The Tribunal found that the assessee was not given a fair opportunity to be heard, which warranted a remittance of the case back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 361319 (ITAT-RAJKOT)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2019-2020
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMR GUPTA
• Assessee Lawyers: GAURANG KHAKHKHAR
• Keywords: Set aside; Opportunity of being heard; Additional evidence; Deemed to accrue or arise in india
• Section: 147

Judgement Text

" आयकर अपीलीय अिधकरण,राजकोट Ɋायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.172/RJT/2025 Ǔनधा[रण वष[/Assessment Year : 2019-20 Praful Arvindbhai Sankhavara AT Pal: Lodhika, Rajkot - 360004 बनाम/ Vs Income Tax Officer, Ward-1(2)(1), Rajkot, Income Tax Department, Race Course, Ring Road, Rajkot- 360 001 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: GSQPS 8182 D (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Gaurang Khakhkhar, AR राजèव कȧ ओर से/Revenue by : Shri Dheeraj Kumr Gupta, Sr-DR सुनवाई कȧ तारȣख /Date of Hearing : 14/05/2025 घोषणा कȧ तारȣख /Date of Pronouncement : 20/05/2025 आदेश/Order Per Dr. Arjun Lal Saini, A.M Captioned appeal filed by assessee pertaining to Assessment Year 2019- 20, 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 17.02.2025, which in turn arises out of an order passed by Assessing Officer u/s 147 of the Act, on 17.03.2024. 2. At the outset, the Ld. Counsel for the assessee submitted that during assessment proceedings, notices were served on different e-mail addresses, ITA No. 172/RJT/2025 (AY:19-20) Praful A Sankhavara Page | 2 therefore assessee could not comply with the said notices issued by Assessing Officer and assessment passed u/s 147 and treated deemed income u/s 69A of the Act. The Ld. Counsel for the assessee submitted that during the appellate proceedings, Ld.CIT(A) issued noticed on old email-id of the assessee, which the assessee was not using. The assessee had informed the department, his new email-id, on which the ld. CIT(A), did not send the notices, as a result the Ld. CIT(A) passed ex parte order. The Ld. Counsel submitted that the assessee wants to submit additional evidence and documents before Assessing Officer to prove his case before Assessing Officer. The Ld. Counsel for the assessee prayed before the Bench and one more opportunity should be allowed to prove his case in the interest of justice. Therefore, the matter may be remitted back to the file of the Assessing Officer for fresh adjudication. 3. On the other hand, the Ld. Senior DR for the revenue did not have any objection, if the matter remitted 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 Considering the above facts, I note that assessee has not given sufficient opportunity of being heard his case successfully before the ld. CIT(A) due to non receipt of notices. I note that Ld. Counsel for the assessee prayed before the Bench that one more opportunity should be given to prove assessee’s case before Assessing Officer. 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 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. Assessing Officer to ITA No. 172/RJT/2025 (AY:19-20) Praful A Sankhavara Page | 3 adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated as allowed. 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 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. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 20/05/2025. Sd/- (Dr. A.L. SAINI) लेखा सदÖय/ACCOUNTANT MEMBER राजकोट /Rajkot िदनांक/ Date: 20/05/2025 DKP Outsourcing Sr.P.S आदेश कì ÿितिलिप अúेिषत/ Copy of the order forwarded to :  अपीलाथê/ The Appellant  ÿÂयथê/ The Respondent  आयकर आयुĉ/ CIT  आयकर आयुĉ(अपील)/ The CIT(A)  िवभागीय ÿितिनिध, आयकर अपीलीय आिधकरण, राजकोट/ DR, ITAT, RAJKOT  गाडªफाईल/ Guard File By order/आदेश से, // True Copy // सहायक पंजीकार आयकर अपीलȣय अͬधकरण, राजकोट "