VIABLE ASSOCIATES,BHUJ V. THE ACIT (CIR-1), GANDHIDHAM

ITA 115/RJT/2024

AI Insights

The case involves M/s Viable Associates appealing against an order passed by the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, which was based on an ex-parte assessment order by the Assessing Officer. The appeal pertains to the assessment year 2017-18. The Tribunal noted that the assessee had previously faced similar circumstances in a different assessment year, where the matter was restored to the Assessing Officer. The Tribunal decided to remit the current appeal back to the Assessing Officer, emphasizing the need for a fair hearing and adherence to the principles of natural justice.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 34053 (ITAT-RAJKOT)
• Duration Of Justice: 7 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 24-09-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 21-02-2024
• Other Referred Cases: ITA No.329/Rjt/2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIMANYU SINGH YADAV
• Assessee Lawyers: MEHUL RANPURA
• Keywords: Set aside; Principle of natural justice
• Section: 250

Judgement Text

"ITA No.115/Rjt/2024 (AY-17-18) M/s Viable Associates 1 आयकर अपील\tय अ धकरण, राजकोट \u0011यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBERAND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No.115/RJT/2024 \u0001नधा\u0005रणवष\u0005 /Assessment Year: (2017-18) M/s Viable Associates, 28, Jyoti Park, Gada Patiya, Bhujodio, Bhuj, Kutch-370 001 बनाम Vs. The ACIT, Circle-1 Gandhidham \u0005थायीलेखासं /. जीआइआरसं /. PAN/GIR No.AAHFV4453B (अपीलाथ\u000f/Appellant) .. (\u0010\u0011यथ\u000f/Respondent) \u0001नधा\u0005\u0013रती क\u0016 ओर से/Assessee by : Shri Mehul Ranpura, AR राज\u001bव क\u0016 ओर से/Revenue by : Shri Abhimanyu Singh Yadav, Sr-DR सुनवाई क\u0016 तार\u001eख/Date of Hearing : 24/09/2024 घोषणा क\u0016 तार\u001eख/Date of Pronouncement : 16/10/2024 आदेश/Order PerDr. Arjun Lal Saini, A.M Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2017-18, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi[in short ‘Ld.CIT(A)/NFACC’], under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), dated 24.01.2024,which in turn arises out of an assessment order passed by the Assessing Officer u/s 144 of the Act, dated 25.12.2019. 2. At the outset, Ld. Counsel for the assessee submitted that assessee’s similar appeal, in assessee’s own case, in ITA No.329/Rjt/2023, for assessment year(A.Y.) 2016-17, dated 19.06.2024 ITA No.115/Rjt/2024 (AY-17-18) M/s Viable Associates 2 had been restored by this Tribunal to the file of Assessing Officer, therefore,the Ld. Counsel requested the Bench that this appeal, being an ex- parte order passed by Ld. CIT(A), should also be remitted back on the same footing to the file of Assessing Officer for fresh adjudication. 3. On the other hand, Learned Senior Departmental Representative (Ld. Sr. DR) for the Revenue did not raise any objection, if the appeal of assessee may be restored back to the file of assessing officer, provided the assessee should participate in the assessment proceedings, before the assessing officer and should not seek adjournment without valid reasons. 4. We have heard both the parties and carefully gone through the submissions put forth on behalf of the assessee. We note that before Ld.CIT(A) assessee could not appear and file the details and documents. We further find 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. During assessment proceedings, assessee did not make full compliance, therefore considering these circumstances, we are of the view that one more opportunity should be granted to the assessee, to plead its case before the assessing officer. Therefore, we 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 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 evidences at the earliest ITA No.115/Rjt/2024 (AY-17-18) M/s Viable Associates 3 possible of time, before Assessing Officer, as and when call for. In the result, grounds raised by the assessee are allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 16/10/2024 Sd/- Sd/- (DINESH MOHAN SINHA) (DR.ARJUNLALSAINI) \u0016याियक सद\u0005य/JUDICIAL MEMBER लेखा सद\u0005य/ACCOUNTANT MEMBER राजकोट /Rajkot िदनांक/ Date: 16/10/2024 DKP Outsourcing Sr.P.S आदेश क\u001a \u001bितिलिप अ\u001fेिषत/ Copy of the order forwarded to : • अपीलाथ!/ The Appellant • \u001b\"यथ!/ The Respondent • आयकर आयु$/ CIT • आयकर आयु$(अपील)/ The CIT(A) • िवभागीय \u001bितिनिध, आयकर अपीलीय आिधकरण, राजकोट/ DR, ITAT, RAJKOT • गाड-फाईल/ Guard File By order/आदेशसे, सहायकपंजीकार आयकरअपीलीयअिधकरण ,राजकोट "