TULSIDAS CHELARAM VIDHANI,JAMNAGAR V. INCOME TAX OFFICER, JAMNAGAR

ITA 837/RJT/2024

AI Insights

The case involves Tulsidas Chelaram Vidhani, the appellant, contesting an ex-parte order passed by the Commissioner of Income Tax (Appeals) under section 250 of the Income-tax Act, 1961, which arose from an earlier order by the Assessing Officer under sections 147 and 144B of the Act. The appellant argued that he was not given a fair opportunity to represent his case or submit relevant documents and evidence, as the notices were not served properly, leading to a violation of the principles of natural justice. The Departmental Representative did not object to the appellant's request for a re-hearing. The Tribunal, acknowledging the procedural lapses, restored the matter to the Assessing Officer for a fresh assessment, ensuring the appellant's right to a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315757 (ITAT-RAJKOT)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMAR GUPTA; LD.
• Assessee Lawyers: SAGAR SHAH; LD
• Keywords: Set aside; Opportunity of being heard; Additional evidence; Principle of natural justice
• Section: 147

Judgement Text

" IN THE INCOMETAX APPELLATE TRIBUNAL, RAJKOT BENCH (SMC), RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 837 / RJT / 2024 Ǔनधा[रण वष[ / Assessment Year: (2016-17) Tulsidas Chelaram Vidhani D – 45, Gandhinagar – Jamnager-61008 Vs. Income Tax Officer, Ward-2(1), Jamnagar - 361008 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: ADTPV6834F (Appellant) (Respondent) Appellant by : Shri Sagar Shah, Ld. AR Respondent by : Shri Dheeraj Kumar Gupta, Ld. Sr. DR Date of Hearing : 14/05/2025 Date of Pronouncement : 15/05/2025 आदेश / O R D E R Per,Dr. ARJUN LAL SAINI AM; Captioned appeal filed by the assessee, pertaining to Assessment Year 2016-17, 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(Appeal), dated 29.08.2024, which in turn arises out of an order passed by the Assessing Officer u/s 147 r.w.s. 144B of the Act, on 19.05.2023. 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 the order being an ex-parte order, stood vitiated on account of violation of principle of natural justice. During the appellate proceedings, the notices were not served on the assessee, therefore, assessee could not submit relevant documents and evidences before the ld.CIT(A). Now, the assessee wish to submit some more additional evidences before the assessing officer. ITA NO. 837/RJT/2024 (AY 2016-17) TULSIDAS CHELARAM VIDHANI v. ITO Page | 2 Therefore, 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 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 147 r.w.s.144B 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. 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. 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. 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. It is needless to say that the assessee will be at liberty to adduce any evidences as deemed relevant before the assessing ITA NO. 837/RJT/2024 (AY 2016-17) TULSIDAS CHELARAM VIDHANI v. ITO Page | 3 officer at the time of assessment, proceedings in consequence to this order and the Assessing Officer 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. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 15/05/2025. Sd/- 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 By order/आदेश से, // True Copy // सहायक पंजीकार आयकर अपीलȣय अͬधकरण, राजकोट "