SHRI BHAMA PUNJA BHARAI,JUNAGADH V. THE ACIT CENTRAL CIRCLE 2, RAJKOT, RAJKOT

ITA 590/RJT/2025

AI Insights

The case involves an appeal by the assessee, Bhama Punja Bharai, against the order passed by the Learned Commissioner of Income Tax (Appeal), which was an ex-parte and non-speaking order. The appeal was initially filed belatedly, for which the assessee sought condonation of delay, citing mitigating circumstances. The Tribunal found merit in the assessee's request for condonation of delay and proceeded to address the main issue of the ex-parte order. The Tribunal noted the absence of sufficient opportunity for the assessee to be heard and the lack of discussion on merits in the CIT(A)'s order. Consequently, the Tribunal restored the matter to the assessing officer for a fresh assessment, ensuring adherence to the principles of natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781042 (ITAT-RAJKOT)
• Duration Of Justice: 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2021-2022
• Appeal Filed On: 25-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ADJOURNMENT APPLICATION
• Keywords: Condonation of delay; Set aside; Opportunity of being heard; Period of limitation; Principle of natural justice; Time period of passing order
• Section: 144; 143(3)

Judgement Text

" 1 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH “SMC”, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hybrid Hearing) ITA No.590/RJT/2025 Assessment Year: (2021-22) Bhama Punja Bharai Near Kuvav Talav, Grofed Road, Azad Chowk S.O. Junagadh- 362710 PAN : DVXPB 2168 H Vs. ACIT Circle-2, Rajkot Aaykar Bhawan, Race course Road, Rajkot-360001 (Appellant) (Respondent) िनधाªåरती कì ओर से/Assessee by : None राजÖव कì ओर से/Revenue by : Adjournment Application सुनवाई कì तारीख /Date of Hearing : 22/10/2025 घोषणा कì तारीख /Date of Pronouncement : 24/10/2025 आदेश / O R D E R Per,Dr. A. L. Saini, AM: The present appeal has been filed by the Assessee, against the order passed by the Learned Commissioner of Income Tax (Appeal), Ahmedabad/ National Faceless Appeal, Centre (NFAC), Delhi dated [hereinafter referred to as “CIT(A)”] 24.01.2025 arising in the matter of assessment order passed u/s.144 r.w.s 143(3) of the Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 2021-22. 2.When the matter was called for hearing, I note that the assessee, submitted by way of affidavit that the appeal has been filed by the assessee belatedly. I have gone through the affidavit filed in this regard citing reasons for condonation of delay, and I note that assessee urged for a benign view and sought condonation of delay of 182 days in filing the appeal before the Tribunal. A perusal of the Printed from counselvise.com ITA 590 RJT 2025 Bhama Punja Bharai 2 affidavit gives me an impression of existence of mitigating circumstances to enable me to exercise my discretion in favour of assessee. Accordingly, the delay is condoned. 3.At the outset itself, I note that the assessee has assailed the impugned order of CIT(A) 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. Therefore, I note that in the interest of justice, another opportunity to contest the appeal before the assessing officer may be granted to the assessee. None appeared on behalf of the assessee, when the case was called for hearing, however, I note that order passed by the learned CIT(A) is an ex-party order, without adjudicating on merit, therefore, 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 also 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. 4. 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 also 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. 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 Printed from counselvise.com ITA 590 RJT 2025 Bhama Punja Bharai 3 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. Needless to say, that the assessee shall fully co-operate with the assessing oƯicer in the timely completion of the set aside proceedings. The assessee may note that all the necessary compliances should be made at the earliest and within the time limit prescribed in the notices issued by assessing oƯicer. It should be the endeavor of the assessee to promptly submit necessary evidences in support of his income tax return, suo-moto or as required by the Assessing Officer without causing undue delays leading to submissions towards the fag end of the limitation period. The order of ld.CIT(A) is thus, set aside with a direction to the assessing oƯicer to make a fresh assessment in accordance with the law. 5.For statistical purposes, the appeal of the assessee is treated as allowed. Order pronounced in the open court on 24/10/2025. Sd/- (Dr. A.L. SAINI) ACCOUNTANT MEMBER Rajkot िदनांक/ Date: 24/10/2025 Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. Pr. CIT 5. DR/AR, ITAT, Rajkot 6. Guard File By Order Assistant Registrar/Sr. PS/PS ITAT, Rajkot Printed from counselvise.com "