SANGITABEN HITESHBHAI RUPARELIYA,JANNAT V. ITO WARD 3(1)(1), RAJKOT

ITA 479/RJT/2024

AI Insights

The case involves four appeals filed by the assessee, Sangitaben Hiteshbhai Rupareliya, against the orders passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, Centre (NFAC), Delhi, for the assessment years 2009-10 to 2012-13. The appeals were against the assessment orders passed under sections 147/144 of the Income Tax Act, 1961. The primary contention was that the assessee was not properly represented and did not receive adequate notice during the assessment proceedings, leading to an ex-parte order by the CIT(A), which was challenged on the grounds of violation of the principles of natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790446 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 14-07-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANJAY PUNGLIA; ABHIMANYU SINGH; LD.
• Assessee Lawyers: SUMIT SHINGALA
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos. 479 to 482/RJT/2024 (Assessment Years: 2009-10 to 2012-13) (Hybrid Hearing) Sangitaben Hiteshbhai Rupareliya, Shri Colony Society, Street No. 5 Corner, Nana Mauva Main Road, Rajkot (Guj) Vs. The ITO, Ward-3(1)(1), Rajkot èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AKJPR4351A (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) Ǔनधा[ǐरतीकȧ ओर से/Assessee by : Shri Sumit Shingala, AR राजèवकȧ ओरसे /Revenue by : Shri Sanjay Punglia, CIT-DR & Shri Abhimanyu Singh, Ld. Sr. DR सुनवाई कȧ तारȣख/ Date of Hearing : 03/12/2025 घोषणा कȧ तारȣख/Date of Pronouncement : 03/12/2025 आदेश/ORDER The present four appeals have been filed by the Assessee, against the order passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] dated 15.05.2024 arising in the matter of assessment orders passed u/s. 147/144 of the Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Years 2009-10 to 2012-13. Printed from counselvise.com I.T.A Nos. 479 to 482/Rjt/2024 A.Y. 2009-10 to 2012-13 Sangitaben Hiteshbhai Rupareliya 2 2. At the outset itself, the ld. Counsel for the assessee assailed the impugned order by contending that the assessee could not represent his case before Ld. CIT(A) and the order being an ex-parte order, stood vitiated on account of violation of principle of natural justice. The Ld. Counsel for the assessee submitted that notices were not properly issued to the assessee during the assessment proceeding as well as proceedings before Ld. CIT(A), therefore the assessee could not appear before lower authorities. Hence, the Ld. CIT(A) has also passed the ex-parte order. Therefore, the Ld. Counsel prayed the Bench that now the assessee wants to submit some additional documents and evidences, therefore, matter may be restored back to the file of the assessing officer for fresh adjudication. 3. On the other hand, the ld. DR for the Revenue submitted that assessee was negligent in his approach and did not appear before the Lower Authorities, therefore a cost should be imposed on the assessee, on account of his non- compliance attitude. 4. I have heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld. CIT(A) and other materials brought on record. I note that in the assessee’s case under consideration, the assessment was carried out u/s 144 of the Act and the impugned order passed by the ld. CIT(A), is an ex parte order and non-speaking order, therefore, I do not wish to make any comments on the merits of the grounds raised by the assessee. Printed from counselvise.com I.T.A Nos. 479 to 482/Rjt/2024 A.Y. 2009-10 to 2012-13 Sangitaben Hiteshbhai Rupareliya 3 5. Considering the above facts, I note that assessee has not given sufficient opportunity of being heard and could not plead his case successfully before the ld. CIT(A). I note that the ld. CIT(A) did not discuss the assessee’s case on merits based on the material available before him hence it is a violation of principle of natural justice. I 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. However, on account of non-compliance attitude of the assessee, I imposed a cost of Rs. 25,000/- on the assessee which should be deposited in the Prime Minister National Relief Fund. 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 Ld. 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 assessing officer to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated as allowed. 6. In the result, all the four appeals of the assessee are allowed for statistical purposes Order pronounced in the open court on 03-12-2025 Sd/- (Dr. A. L. SAINI) ACCOUNTANT MEMBER Printed from counselvise.com I.T.A Nos. 479 to 482/Rjt/2024 A.Y. 2009-10 to 2012-13 Sangitaben Hiteshbhai Rupareliya 4 Rajkot Dated: 03/12/2025 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Rajkot 6. Guard file. By order/आदेश से, Assistant Registrar ITAT, Rajkot Printed from counselvise.com "