SHITALBEN PRASHANTBHAI FALDU,RAJKOT V. ACIT, CIRCLE 2(2)(1), RAJKOT, RAJKOT

ITA 365/RJT/2025

AI Insights

The case involves an appeal by the assessee, Shitalben Prashantbhai Faldu, against an ex-parte and non-speaking order passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal Centre, Delhi. The appeal was concerning the assessment order passed under sections 143(3) r.w.s. 147 of the Income Tax Act, 1961 for the assessment year 2012-13. The primary contention of the assessee was the violation of the principles of natural justice, as she was not given a proper opportunity to represent her case before the CIT(A), and notices were allegedly not served on her, although there was compliance before the assessing officer. The Tribunal, after considering the submissions and the lack of a fair hearing, decided to remand the case back to the CIT(A) for a thorough re-examination and to pass a reasoned order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775799 (ITAT-RAJKOT)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 29-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Non passing of speaking order
• Section: 143(3)

Judgement Text

" आयकरअपीलीयअिधकरण IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपीलसं (िनधाᭅरणवषᭅ Appellant by Respondent by Date of Hearing Date of Pronouncement 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 arising in the matter of assessment order passed u/s. 14 Income Tax Act, 1961 (here Assessment Year 2012-13. Shitalben Prashantbhai Faldu 10A, Shanti Niketan, Harihar Society, Kalawad Road, Rajkot – 360001 ᭭थायीलेखासं./जीआइआरसं./PAN/GIR No.: (अपीलाथᱮ/Appellant) आयकरअपीलीयअिधकरण,राजकोटɊायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No. 365/RJT/2025 िनधाᭅरणवषᭅ/Assessment Year: (2012-13) : ShriVimal Desai, Ld. AR : Shri Abhimanyu Singh Yadav, Ld. : 04/09/2025 Date of Pronouncement : 11/09/2025 ORDER . 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 arising in the matter of assessment order passed u/s. 143(3) r.w.s. 14 Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Shitalben Prashantbhai Faldu 10A, Shanti Niketan, Harihar Society, 360001 Vs. ACIT, Circle 2(2)(1) ITO, Amruta Estate Building, Nr. Girnar Cinema, M. G. Road, Rajkot – 360001 PAN/GIR No.: ACWPP4815A (ᮧ᭜यथᱮ/Respondent) राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER , Ld. Sr. DR The present appeal has been filed by the Assessee, against the order passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, dated 31.03.2025 3(3) r.w.s. 147 of the after referred to as “the Act”) relevant to the ITO, Amruta Estate Building, Nr. Girnar Cinema, M. G. Road, Printed from counselvise.com 2 ITA No. 365/Rjt/2025 Shitalben P. Fuldu 2. At the outset itself, the ld. Counsel for the assessee 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. assessee could not appear before the Ld. CIT(A) and the notices were not served on the assessee, however, there was compliance before the assessing officer. The Ld. Counsel submitted that ass documents before the Lower Authorities, therefore matter may be remitted back to the file of the Ld. CIT(A). 3. On the other hand, the ld. DR for the Revenue assessing officer. 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. under consideration, the assessment was carried out u/s 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, 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 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 parte order, stood vitiated on account of violation of natural justice. The Ld. Counsel for the assessee submitted before the Ld. CIT(A) and the notices were not served on the assessee, however, there was compliance before the assessing officer. The Ld. Counsel submitted that assessee wants to submit all required documents before the Lower Authorities, therefore matter may be remitted back to he ld. DR for the Revenue relied on the finding of the 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 her materials brought on record. I note that in the assessee’s case under consideration, the assessment was carried out u/s 143(3) r.w.s.147 and the impugned order passed by the ld. CIT(A), is an ex parte order and non do not wish to make any comments on the merits of the grounds raised by the assessee. 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. 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 t is settled law that principles of natural justice and fair assailed the impugned order by contending that the assessee could not represent his case before Ld. CIT(A) and parte order, stood vitiated on account of violation of Ld. Counsel for the assessee submitted that before the Ld. CIT(A) and the notices were not served on the assessee, however, there was compliance before the assessing officer. The all required details and documents before the Lower Authorities, therefore matter may be remitted back to relied on the finding of the 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 note that in the assessee’s case 143(3) r.w.s.147 of the Act and the impugned order passed by the ld. CIT(A), is an ex parte order and non- do not wish to make any comments on the merits of the note that assessee has not given sufficient opportunity of being heard and could not plead his case successfully before the ld. 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 t is settled law that principles of natural justice and fair Printed from counselvise.com 3 ITA No. 365/Rjt/2025 Shitalben P. Fuldu play require that the affected party is granted sufficient opportunity of being heard to contest his case. Therefore, case, in the interest of justice, 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. It is needless to say that the assessee will be at liberty to adduce any evidences as deemed relevant before the proceedings in consequence to this order and the assessee adequate opportunity of being, heard and to make relevant submissions, and then pass a speaking order which 6. In the result, the appeal of the assessee is allowed for statistical purposes Order is pronounced in the open court on राजकोट/Rajkot िदनांक/ Date: 11/09/2025 Copy of the order forwarded to : The assessee The Respondent CIT The CIT(A) DR, ITAT, RAJKOT Guard File require that the affected party is granted sufficient opportunity of being heard 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. CIT(A) adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest It is needless to say that the assessee will be at liberty to nces as deemed relevant before the Ld. CIT(A) at the time of proceedings in consequence to this order and the Ld. CIT(A) shall, allow the assessee adequate opportunity of being, heard and to make relevant submissions, and then pass a speaking order which is fair and judicious. In the result, the appeal of the assessee is allowed for statistical purposes Order is pronounced in the open court on 11/09/2025 Sd/- (DR. A. L. SAINI) ACCOUNTANT MEMBER By order Assistant Registrar/Sr. PS/PS ITAT, Rajkot require that the affected party is granted sufficient opportunity of being heard without delving much deeper into the merits of the Ld. CIT(A) for adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest It is needless to say that the assessee will be at liberty to Ld. CIT(A) at the time of shall, allow the assessee adequate opportunity of being, heard and to make relevant submissions, In the result, the appeal of the assessee is allowed for statistical purposes SAINI) ACCOUNTANT MEMBER Assistant Registrar/Sr. PS/PS ITAT, Rajkot Printed from counselvise.com "