RAJESH RAGHAVBHAI PADHARIYA,RAJKOT V. INCOME TAX OFFICER, WARD 1(2)(1), RAJKOT

ITA 170/RJT/2024

AI Insights

The case involves Rajesh Raghavbhai Padhariya, the proprietor of Sani Trading, who appealed against the order of the National Faceless Appeal Centre (NFAC), Delhi, which was passed under section 250 of the Income Tax Act, 1961. The appeal pertained to the Assessment Year 2017-18 and was directed against an assessment order passed by the Assessing Officer under section 143(3) of the Act. The primary contention was that the assessee was not given adequate time to submit necessary documentary evidence during the appellate proceedings, leading to the dismissal of his appeal by the CIT(A). The Tribunal, after considering the submissions and the lack of objection from the Senior Departmental Representative, decided to remit the matter back to the Assessing Officer for a de novo assessment, allowing the assessee to present additional evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712909 (ITAT-RAJKOT)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• 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: VIMAL DESAI; LD
• Keywords: Set aside; Opportunity of being heard; Additional evidence
• Section: 143(3)

Judgement Text

" आयकर अपीलीय अिधकरण,राजकोट Æयायपीठ, राजकोट। 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.170/RJT/2024 (िनधाªरण वषª/Assessment Year: (2017-18) Rajesh Raghavbhai Padhariya Prop. of Sani Trading, C/o Sarda & Sarda, Sakr, 1st Floor, Dr. Radha-Krishnan Road, Opp. Rajkumar College, Rajkot-360 001 बनाम /Vs. Income Tax Officer, Ward-1(2)(1), Rajkot, Income Tax Office, Aayakar Bhawan, Rajkot-360 001 Öथायी लेखा सं./जीआइआरसं./PAN/GIR No.: DCFPP 2757 B (अपीलाथê/Appellant) (ÿÂयथê/Respondent) िनधाªåरती कì ओर से/Appellant by : Shri Vimal Desai, Ld.A.R. राजÖव कì ओर से/Respondent by : Shri Abhimanyu Singh Yadav, Ld.Sr. D.R. सुनवाई कȧ तारȣख/ Date of Hearing : 28/07/2025 घोषणा कȧ तारȣख/Date of Pronouncement : 29/07/2025 आदेश / O R D E R PER DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2017-18, is directed against the order under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) passed by the National Faceless Appeal Centre (NFAC), Delhi/Learned Commissioner of Income Tax(Appeals) (in short “Ld.CIT(A)”, dated 31.01.2024, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) of the Act, dated 21.12.2019. 2. At the outset, Learned Counsel for the assessee submitted that during appellate proceedings, assessee sought adjournment to gather the Printed from counselvise.com Page | 2 ITA No. 170/RJT/2024 A.Y.17-18 Rajesh R Padhariya required documentary evidences which were vital for preparation of assessee`s submission, and to contest the assessee`s issue in appeal, under consideration, however, Ld. CIT(A) did not give further time to the assessee, to file more details documents and evidences to prove his claim and on the contrary, the Ld. CIT(A) dismissed the appeal of assessee. The Ld. Counsel for the assessee, contended that since the assessee wanted to submit required details and documents before ld CIT(A), which assessee could not submit for the reasons stated above, therefore, now the assessee, wants to submit some more details and documents to prove his claim before the assessing officer, therefore, this lis of the assessee, may be remitted back to the file of the Assessing Officer, instead of Ld.CIT(A) for fresh adjudication. Therefore, Ld. Counsel for the assessee, prayed before the Bench that one more opportunity should be given to the assessee to plead his case before Assessing Officer. 3. The ld. Sr-DR of the Revenue has raised no objection if the matter is remitted back to the file of lower authorities. 4. We have heard both the parties and gone through materials available on record. We note that ld. CIT(A) has not decided the issue in respect of the ground raised by the assessee in Memo of Appeal as per the mandate of provisions of section 250(6) of the Act. The Ld. AR of the assessee requested to set aside the order of CIT(A) and requested the Bench that matter may be remitted back to the file of the Assessing Officer for fresh adjudication, as the assessee wants to file additional evidences and ld. Counsel for the assessee, undertook the responsibility that all the details would be filed before Assessing Officer, if another opportunity is granted to the appellant. The Ld. Sr-DR did not raise any objection, if the matter is restored to the file of Assessing Officer. In view Printed from counselvise.com Page | 3 ITA No. 170/RJT/2024 A.Y.17-18 Rajesh R Padhariya of the above facts, we deem it proper to set aside the order of CIT(A) and restore the matter back to the file of Assessing Officer for fresh adjudication after granting adequate and fair opportunity of being heard to the assessee. It is needless to say that assessee will be at liberty to adduce any evidences, as deemed relevant before the Assessing Officer at the time of de novo 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. Accordingly, appeal of assessee, is allowed for statistical purposes. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order is pronounced on 29/07/2025 in the Open Court. Sd/- Sd/- (DINESH MOHAN SINHA) (DR. ARJUN LAL SAINI) Æयाियक सदÖय/Judicial Member लेखा सदÖय/ Accountant Member राजकोट /Rajkot Ǒदनांक/ Date: 29/07/2025 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 Printed from counselvise.com "