SAROJ MAHENDRABHAI SETH,SURENDRANAGAR V. INCOME TAX OFFICER, WARD-2,SURENDRANAGAR, SURENDRANAGAR

ITA 533/RJT/2025

AI Insights

The case involves an appeal by the assessee, Saroj Mahendrabhai Seth, against an ex-parte order passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, Centre, Delhi, which was related to an assessment order under section 144 of the Income Tax Act, 1961 for the Assessment Year 2017-18. The primary contention of the assessee was the violation of the principle of natural justice, as he was not given a proper opportunity to represent his case before the CIT(A). The assessee had submitted additional evidences which were not admitted by the CIT(A), leading to an ex-parte decision. The Tribunal, after considering the submissions and the lack of a fair hearing, decided to restore the matter back to the assessing officer for a fresh examination on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773235 (ITAT-RAJKOT)
• Duration Of Justice: 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 25-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIMANYU SINGH YADAV; LD.
• Assessee Lawyers: PAREN SHAH; LD
• Keywords: Set aside; Opportunity of being heard; Additional evidence; Principle of natural justice
• Section: 144

Judgement Text

" आयकरअपीलीयअिधकरण,राजकोटɊायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 533/RJT/2025 (Ǔनधा[रणवष[/Assessment Year: (2017-18) Appellant by : Shri Paren Shah, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 18/09/2025 Date of Pronouncement : 23/09/2025 ORDER Per, Dr. Arjun Lal Saini, AM: The present appeal has 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 25.06.2025 arising in the matter of assessment order passed u/s. 144 of the Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 2017- 18. 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 Saroj Mahendrabhai Seth JAwahar Chowk, Surendranagar – 363001 Vs. The Income Tax Officer, wd – 2, ITO, Opp. Mela Medan, Surendranagar – 363001 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AEDPS3870F (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) Printed from counselvise.com 2 ITA No. 533/Rjt/2025 Saroj Mahendrabhai Seth 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 before the Ld.CIT(A), the assessee has submitted some additional evidences, however, the Ld.CIT(A) did not admit the additional evidence and passed the order ex-parte without adjudicating on merit. The Ld. Counsel further submitted that now the assessee wants to submit the some additional evidences and documents to prove his claim, therefore, matter may be remitted back to the file of the Ld.CIT(A) for fresh adjudication. 3. The ld. DR for the Revenue did not raise any objection if the matter is restored back to the file of the Ld. CIT(A) for fresh adjudication. 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. 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. The assessee has participated in appellate proceedings and sought adjournment during the appellate proceedings to file details and documents, Printed from counselvise.com 3 ITA No. 533/Rjt/2025 Saroj Mahendrabhai Seth however, Ld. CIT(A) did not allow further time to the assessee. 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. 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 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. I hold and direct accordingly. The assessing officer will afford opportunity of being heard to the Assessee before deciding the issue. The Assessee will also be at liberty to let in further evidence to substantiate its case. 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, the appeal of the assessee is allowed for statistical purposes Order is pronounced in the open court on 23/09/2025. Sd/- (DR. A. L. SAINI) ACCOUNTANT MEMBER राजकोट/Rajkot (True Copy) िदनांक/ Date: 23/09/2025 Copy of the order forwarded to : 1. The assessee 2. The Respondent 3. CIT 4. The CIT(A) 5. DR, ITAT, RAJKOT 6. Guard File By order Assistant Registrar/Sr. PS/PS ITAT, Rajkot Printed from counselvise.com "