SHRI RATANKUMAR KISHORILAL BANSAL,GANDHIDHAM V. ITO-WARD-1, , GANDHIDHAM

ITA 88/RJT/2025

AI Insights

The case involves an appeal by Shri Ratankumar Kishorilal Bansal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, which was itself based on an earlier order by the Assessing Officer under sections 144 and 143(3) of the Income Tax Act, 1961. The primary contention of the appellant was the violation of the principles of natural justice, as he claimed that he was not served with any notices from the CIT(A) and thus could not represent his case during the appellate proceedings. The Tribunal, acknowledging the procedural lapses, decided to remit the case back to the Assessing Officer for a fresh assessment, emphasizing the need for adherence to natural justice and fair play.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312492 (ITAT-RAJKOT)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIMANYU SINGH YADAV; LD.
• Assessee Lawyers: KALPESH DOSHI; LD
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 144; 143(3)

Judgement Text

"ITA NO. 88/RJT/2025 A.Y 09-10 Sh. Ratankumar K Bansal Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH(SMC), RAJKOT BEFORE DR. ARJUN LAL SAINI, AM. आयकर अपील सं./ITA No.88/RJT/2025 Ǔनधा[रणवष[ / Assessment Year: (2009-10) (Physical Hearing) Shri Ratankumar Kishorilal Bansal B-102, NU-10/B, Shaktinagar, Gandhidham, Kutch- 370201 Vs. Income Tax Officer Ward-1, Gandhidham- 370201 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AFYPB 3022 Q (Appellant) (Respondent) Appellant by : Shri Kalpesh Doshi, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav , Ld. Sr. (DR) Date of Hearing : 12/03/2025 Date of Pronouncement : 30/04/2025 आदेश / O R D E R Per, Dr. ARJUNLAL SAINI AM; Captioned appeal filed by the assessee, pertaining to Assessment Year 2009-10, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals)/ National Faceless Appeal Centre (NFAC), vide order dated 04/12/2024, which in turn arises out of an order passed by the Assessing Officer, dated 21/12/2011, u/s 144 r.w.s.143(3) of the Income Tax Act, 1961. 2. At the outset itself, Learned 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 assessee could not ITA NO. 88/RJT/2025 A.Y 09-10 Sh. Ratankumar K Bansal Page | 2 appear before the ld. CIT(A), during the appellate proceedings, as none of the notices, issued by the ld. CIT (A) were served on the assessee. The ld. Counsel submitted that assessee wants to submit some details and documents before the assessing officer. Therefore, the ld. Counsel for the assessee contended that in the interest of justice, another opportunity to contest the appeal before the Assessing Officer may be granted to the assessee. 3. The ld. DR for the Revenue debarred from objecting the stand of the ld. Counsel. 4. I have heard both the parties and noted that in the assessee’s case under consideration, the assessment was carried out u/s 144 r.w.s 143(3) 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. I note that ld. CIT(A) has not decided the issue in respect of the ground raised by the assessee in Memo of Appeal, as per the mandate of provisions of section 250(6) of the Act. Hence, I am of the view that one more opportunity should be given to the assessee, to plead his case before the Assessing Officer. 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, 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 after giving reasonable opportunity of hearing to assessee. Needless to direct that before passing the order afresh, the Assessing Officer shall allow opportunity of hearing to the assessee. The assessee is also directed to furnish all the evidence ITA NO. 88/RJT/2025 A.Y 09-10 Sh. Ratankumar K Bansal Page | 3 at the earliest possible of time before Assessing Officer as and when call for. In the result, ground raised by the assessee is allowed for statistical purposes. 5. In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 30/04/2025. Sd/- (Dr. A.L. SAINI) लेखा सदÖय/ACCOUNTANT MEMBER राजकोट /Rajkot िदनांक/ Date: 30/04/2025 DKP Outsourcing Sr.P.S आदेश कì ÿितिलिप अúेिषत/ Copy of the order forwarded to :  अपीलाथê/ The Appellant  ÿÂयथê/ The Respondent  आयकर आयुĉ/ CIT  आयकर आयुĉ(अपील)/ The CIT(A)  िवभागीय ÿितिनिध, आयकर अपीलीय आिधकरण, राजकोट/ DR, ITAT, RAJKOT  गाडªफाईल/ Guard File // True Copy // By order/आदेशसे , सहायक पंजीकार आयकर अपीलीय अिधकरण ,राजकोट "