REKHA SURESHKUMAR AGRAWAL,SURAT V. ITO, WARD 2 (2)(1), SURAT

ITA 471/SRT/2024

AI Insights

This case involves an appeal by Rekha Sureshkumar Agrawal against the order of the National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals) dated 04/03/2024 for the Assessment Year 2017-18. The primary contention was that the CIT(A) had dismissed the appeal ex parte without providing a fair and reasonable opportunity to the assessee. The assessee's representative argued that an adjournment was sought and granted, but the CIT(A) proceeded to pass the order without further notice. The Departmental Representative contended that the assessee had been given sufficient opportunity to present their case. The Tribunal sided with the assessee, highlighting the procedural irregularity in not providing a reasonable opportunity of hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 33936 (ITAT-SURAT)
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 25-11-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 23-04-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No. 471Srt/2024 (Assessment Year 2017-18) (Physical hearing) Rekha Sureshkumar Agrawal, Delad Patia, Sayan Road, Tal.- Olpad, Dist.- Surat-394130 (Gujarat) PAN No. AAUPA 9999 G Vs. I.T.O., Ward 2(2)(1), Surat Appellant/ assessee Respondent/ revenue Assessee represented by Shri Suresh K. Kabra, CA Department represented by Shri Mukesh Jain, Sr.DR Date of Institution of Appeal 23/04/2024 Date of hearing 25/11/2024 Date of pronouncement 25/11/2024 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals), (in short, the ld. CIT(A)) dated 04/03/2024 for the Assessment year (AY) 2017- 18. 2. At the outset of hearing, the learned Authorised Representative (ld. AR) of the assessee submits that the ld. CIT(A) passed ex parte order in dismissing the appeal of the assessee, without giving fair and reasonable opportunity to the assessee. The ld. AR of the assessee submits that the before the ld. CIT(A), the assessee sought adjournment for 15 days by filing application dated 15/02/2024 and the adjournment was granted up to 01/03/2024. The ld. CIT(A) has passed order on 04/03/2024, without giving further notice to the assessee. No fair and reasonable opportunity was given to the assessee. The ITA No. 471/Srt/2024 Rekha Sureshkumar Agrawal Vs ITO 2 ld. CIT(A) has not passed the impugned order as per mandate of Section 250(6) of the Income Tax Act, 1961 (in short, the Act) The ld. AR submits that the assessee has good case on merit and is likely to succeed if the assessee is given one more opportunity to contest the case before the ld. CIT(A). 3. On the other hand, the learned Senior Departmental Representative (ld. Sr. DR) for the revenue supported the order of ld. CIT(A). The ld. Sr.DR submits that the assessee was given sufficient opportunity to contest the case on merit. The assessee choose not to file required submission or details. In absence of submission or details, the ld. CIT(A) has no option except to decide the appeal on the basis of material on record. 4. We have considered the submissions of both the parties and find that the ld. CIT(A) has not given fair and reasonable opportunity of hearing to the assessee. We find that the assessee filed application for 15 days’ adjournment and the adjournment was granted by the ld. CIT(A) up to 01/03/2024. The ld CIT(A) passed impugned order on 04/03/2024, without issuing further notice to the assessee. Thus, we find that the order of ld. CIT(A) suffers from irregularities and in our view, the assessee was deprived from reasonable opportunity, therefore, the grounds of appeal raised by assessee are restored back to the file of ld. CIT(A) to adjudicate the same afresh on merit and in accordance with law. Needless to order that before passing the order the ld. CIT(A) shall grant fair opportunity of hearing to the assessee. The assessee is also directed to appear before the ld.CIT(A) as and when the date of hearing and to provide all necessary evidence and information without any further delay ITA No. 471/Srt/2024 Rekha Sureshkumar Agrawal Vs ITO 3 and not to seek the adjournment without any valid reasons. Accordingly, the grounds of appeal by assessee are allowed for statistical purpose. 5. In the result, this appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 25th November, 2024. Sd/- Sd/- (BIJAYANANDA PRUSETH) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Surat, Dated: 25/11/2024 *Ranjan Copy to: 1. Assessee – 2. Revenue - 3. CIT 4. DR 5. Guard File By order Sr. Private Secretary, ITAT, Surat "