SMT. JYOTI PARSHOTAM THADHANI,GANDHIDHAM V. INCOME TAX OFFICER WARD-1, GNADHIDHAM

ITA 166/RJT/2025

AI Insights

The case involves an appeal by Smt. Jyoti Parshotam Thadhani against the order of the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), which was based on an earlier order by the Assessing Officer. The primary contention was the lack of opportunity for the assessee to present her case during the appellate proceedings due to non-delivery of hearing notices and the ill health of her representative. The Tribunal considered the circumstances and the assessee's commitment to comply more diligently in future, leading to the decision to remand the case back to the CIT(A) for a fresh evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315759 (ITAT-RAJKOT)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMR GUPTA
• Assessee Lawyers: NENSI KAMDAR
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

"ITA No. 166/Rjt/2025 A.Y 15-16 Jyoti P Thadhani Page | 1 आयकर अपीलीय अिधकरण,राजकोट Ɋायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.166/RJT/2025 Ǔनधा[रण वष[/Assessment Year : 2015-16 Smt. Jyoti Parshotam Thadhani 15, Sadhu Vasvani Kunj, Adipur-370 205 बनाम/ Vs Income Tax Officer, Ward-1, Gandhidham-370 201 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AEGPT 8200 F (अपीलाथȸ/Appellant) (Ĥ×यथȸ/Respondent) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Ms. Nensi Kamdar, AR राजèव कȧ ओर से/Revenue by : Shri Dheeraj Kumr Gupta, Sr-DR सुनवाई कȧ तारȣख /Date of Hearing : 15/05/2025 घोषणा कȧ तारȣख /Date of Pronouncement : 15/05/2025 आदेश/Order Per Dr. Arjun Lal Saini, A.M Captioned appeal filed by the assessee, pertaining to Assessment Year 2015-16, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), dated 14.01.2025, which in turn arises out of an order passed by Assessing Officer u/s 143(3) r.w.s 147 of the Act, on 20.12.2019. 2. At the outset, Learned Counsel for the assessee submitted that during appellate proceedings notices of hearings were not delivered on the assessee, ITA No. 166/Rjt/2025 A.Y 15-16 Jyoti P Thadhani Page | 2 therefore assessee could not appear before Ld.CIT(A) during appellate proceedings. Besides, the Ld. Counsel for the assessee also stated that assessee could not appear before Ld.CIT(A), by seeking adjournment application, due to ill health of her representative with valid reasons. The Ld. CIT(A) without giving further opportunity to the assessee dismissed the appeal of assessee. The assessee was not allowed fair and reasonable opportunity of hearing. The Ld. Counsel of the assessee submitted that assessee has a good case on merit and is likely to succeed, if one more opportunity is given to assessee to contest his case before ld CIT(A). The Ld. Counsel of the assessee submits that she undertakes on behalf of assessee to be more vigilant in future and to file all necessary details and evidence on first date of hearing, before the ld. CIT(A). 3. On the other hand, Ld.Sr-DR relied on the order of lower authorities and stated that assessee was negligent in his approach, therefore, second inning should not be given and appeal may be dismissed. 4. I have heard both the parties and have gone through order of lower authorities carefully. I find that before me, the ld. Counsel of the assessee has made a limited prayer for restoring the appeal to the file of Ld. CIT(A) for the reasons that assessee could not file evidence and his submission in response to notice of hearing of appeal and every time adjournment was sought for. Considering the facts and circumstances of the case and undertaking by ld. Counsel of the assessee that assessee will be more vigilant in future in making compliance, the matter is restored back to the file of Ld.CIT(A) to decide the issue afresh on merit, after giving reasonable opportunity of being heard to assessee. Needless to direct that before passing order afresh, the Ld.CIT(A) shall provide reasonable opportunity of hearing to the assessee. The assessee is also directed to be more vigilant and to make timely compliance of the notice ITA No. 166/Rjt/2025 A.Y 15-16 Jyoti P Thadhani Page | 3 issued by Ld.CIT(A). With these directions, the grounds of appeal of assessee are 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 15/05/2025. Sd/- (Dr. A.L. SAINI) लेखा सदÖय/ACCOUNTANT MEMBER राजकोट /Rajkot Ǒदनांक/ Date: 15/05/2025 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/आदेश से, सहायक पंजीकार आयकर अपीलȣय अͬधकरण, राजकोट "