RATHOD CHANDRASINH DHIRUBHA,RAJKOT V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1) RAJKOT, RAJKOT

ITA 221/RJT/2025

AI Insights

The case involves Rathod Chandrasinh Dhirubha, the proprietor of SSV Corporation, who appealed against an order passed by the Commissioner of Income-tax (Appeals) which enhanced the addition from Rs. 10,00,000 to Rs. 1,00,00,000 under section 250 of the Income Tax Act, 1961. The assessee contended that the CIT(A) did not appreciate his submissions and violated the principles of natural justice by not providing a fair opportunity of hearing. The Tribunal agreed with the assessee's request for another opportunity to present his case and directed the Assessing Officer to re-evaluate the matter after considering the additional evidence to be submitted by the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315929 (ITAT-RAJKOT)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMR GUPTA
• Assessee Lawyers: DEVINA PATEL
• Keywords: Set aside; Principle of natural justice
• Section: 143(3)

Judgement Text

"ITA No. 221/Rjt/2025 A.Y 13-14 Rathod C. Dhirubha Page | 1 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.221/RJT/2025 Ǔनधा[रण वष[/Assessment Year : 2013-14 Rathod Chandrasinh Dhirubha, Prop. SSV Corporation 5-B Mani Nagar, Mavdi Plot, Rajkot-360 002 बनाम/ Vs Assistant Commissioner of Income-tax, Circle-1(1), Rajkot, Aayakar Bhavan Race Course Ring Road, Rajkot-360 001 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AACHR 0127 H (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Ms. Devina Patel, AR राजèव कȧ ओर से/Revenue by : Shri Dheeraj Kumr Gupta, Sr-DR सुनवाई कȧ तारȣख /Date of Hearing : 16/05/2025 घोषणा कȧ तारȣख /Date of Pronouncement : 16/05/2025 आदेश/Order Per Dr. Arjun Lal Saini, A.M Captioned appeal filed by the assessee, pertaining to Assessment Year 2013-14, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by Commissioner of Income-tax (Appeal)/Addl.JCIT(A)-10, Mumbai dated 20.02.2025, which in turn arises out of an order passed by Assessing Officer u/s 143(3) of the Act, on 04.03.2016. 2. At the outset Learned Counsel for the assessee submitted that assessee wants to submit more documents and evidence before Assessing Officer ITA No. 221/Rjt/2025 A.Y 13-14 Rathod C. Dhirubha Page | 2 because, Ld.CIT(A) enhanced the addition from Rs.10,00,000/- to Rs.1,00,00,000/-, without appreciating assessee`s submission. Now, the assessee wish to furnish some more documents and evidences to prove his claim, therefore, instead of remitting the matter back to the file of Ld.CIT(A), the entire lis may be remitted back to the file of Assessing Officer for fresh adjudication in accordance with law. The Ld.Counsel submitted that assessee will clearly substantiates the nature and source of cash credit, before assessing officer. The Ld. Counsel stated that Ld.CIT(A) passed the order u/s 250 of the Act, without giving fair opportunity of hearing to the assessee, which is in violation of the principles of natural justice. Therefore, ld. Counsel contended that one more opportunity should be given to the assessee to plead his case before the assessing officer and for that she undertakes to be vigilant and furnish explanation and details expeditiously, before the assessing officer. 3. On the other hand, Ld.Sr-DR for the Revenue supported the order of lower authorities. 4. I have heard both the parties and perused the material available on record. The Ld. Counsel for the assessee argued that assessee wants to file more evidences and documents before Assessing Officer to prove his claim. It should be noted that Justice not only to be done, but it is seen to be done, and therefore where the assessee has some more documents and evidences to prove his claim, the opportunity should be provided to him. Therefore, I am of the considered view that the assessee deserves one more opportunity to contest his case on merit, before the assessing officer. Therefore, in the interest of justice, I set aside the order of Ld.CIT(A) and remit the matter back to the file of the assessing officer, with a direction to pass fresh order in accordance with law after granting adequate opportunity of hearing to the assessee. The assessee is directed to be vigilant and to furnish all details and explanation, as needed by the assessing officer, by not seeking adjournment without valid reason. With ITA No. 221/Rjt/2025 A.Y 13-14 Rathod C. Dhirubha Page | 3 this direction, the grounds of appeal raised by the assessee are treated as allowed for statistical purposes. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 16/05/2025. Sd/- (Dr. A.L. SAINI) लेखा सदÖय/ACCOUNTANT MEMBER राजकोट /Rajkot Ǒदनांक/ Date: 16/05/2025 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 // True Copy // By order/आदेश से, सहायक पंजीकार आयकर अपीलȣय अͬधकरण, राजकोट "