RAU RAM,MORBI V. ITO WARD 1, MORBI, MORBI

ITA 464/RJT/2024

AI Insights

The case involves an appeal by Rau Ram Shree Radhe Krishna Complex against the order of the Learned Commissioner of Income Tax (Appeals), Rajkot, which was itself based on an assessment order passed by the Assessing Officer under sections 147 and 143(3) of the Income Tax Act, 1961. The appeal was necessitated due to the assessee's inability to present necessary documents and details during the initial hearings, leading to an ex parte order by the CIT(A). The Tribunal acknowledged the assessee's readiness to submit the required documents and agreed to remit the case back to the Assessing Officer for a fresh evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 26825 (ITAT-RAJKOT)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIMANYU SINGH YADAV; LD.
• Assessee Lawyers: RAJENDRA SINGHANI; LD
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 147; 143(3)

Judgement Text

" IN THE INCOMETAXAPPELLATE TRIBUNAL, RAJKOT BENCH: RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 464/RJT/2024 (Ǔनधा[रण वष[/Assessment Year: (2014-15) Rau Ram Shree Radhe Krishna Complex, 8A National Highway, Gala Patiya, Morbi – 363642 Vs. The ITO, Ward-1, Morbi Aayakar Vibhag, J. K. Chamber, National Highway-8 A, At – Lalpar, Morbi - 363642 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: BGVPR3774A (Appellant) (Respondent) Appellant by Shri Rajendra Singhani, Ld. AR Respondent by Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing 26/02/2025 Date of Pronouncement 27/02/2025 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2014-15, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals), Rajkot [in short “the ld. CIT(A)”], National Faceless Appeal Centre (in short ‘the NFAC’), Delhi, dated 27.05.2024, which in turn arises out of an assessment order passed by the Assessing Officer u/s 147 r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), vide order dated 26.05.2023. Page | 2 ITA.464/Rjt/2024 AY.2014-15 Rau Ram Morbi v. ITO 2. At the outset, the Ld. Counsel for the assessee submitted that the order passed by the Assessing Officer is under section 147 of the Act. On appeal, before the ld. CIT(A), the assessee could not appears and could not submit the details and documents, therefore ld. CIT(A) has also passed the ex parte order. The Ld. Counsel for the assessee therefore contended that now the assessee is ready to submit details and documents before the lower authorities, therefore, the matter may be remitted back to the file of Assessing Officer for fresh adjudication. 3. On the other hand, learned Senior Departmental Representative (ld. Sr. DR) for the Revenue has not objected the request of the Ld. Counsel. 4. We have heard both the parties and perused material available on record. Considering the above facts, we note that assessee could not plead his case successfully before the ld. CIT(A). We also note that assessee did not submit entire documents and evidences before the Assessing Officer. Hence, we are of the view that one more opportunity should be given to the assessee to plead his case before the Assessing Officer. We 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, we 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, we 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 Assessing Officer to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated as allowed. Page | 3 ITA.464/Rjt/2024 AY.2014-15 Rau Ram Morbi v. ITO 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order is pronounced on 27/02/2025 in the open court. Sd/- Sd/- (DINESH MOHAN SINHA) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Rajkot Date: 27/02/2025 Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. CIT 5. DR/AR, ITAT, Rajkot 6. Guard File By Order Assistant Registrar/Sr. PS/PS ITAT, Rajkot "