VISHAL MAJABBHAI CHAUHAN,RAJKOT V. INCOME TAX OFFICER, WARD 1(2)(1) , RAJKOT

ITA 545/RJT/2025

AI Insights

The case involves an appeal by Vishal Majabbhai Chauhan against the order passed by the Learned Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi. The original assessment order was passed by the Assessing Officer under sections 144 and 144B of the Income Tax Act, 1961, which was ex parte. Both the initial assessment and the CIT(A)'s order were challenged due to the absence of the assessee's participation and submission of necessary documents. The Tribunal noted the failure to adhere to the procedural mandates of section 250(6) of the Act and the principles of natural justice, leading to the decision to remand the case back to the Assessing Officer for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835509 (ITAT-RAJKOT)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 29-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY PUNGLIA
• Assessee Lawyers: FENIL H. MEHTA
• Keywords: Set aside; Opportunity of being heard; Additional evidence; Principle of natural justice
• Section: 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE Dr. A. L. SAINI, AM & Dr. DINESH MOHAN SINHA, JM आयकर अपील सं./ITA No.545/RJT/2025 Assessment Year: (2018-19) (Physical Hearing) Vishal Majabbhai Chauhan, C/o Sarda & Sarda (CA), Sarkar 1st Floor, Dr. Radha-Krishna Road, Opp - Rajkumar College, Rajkot - 360001, Gujarat Vs. The ITO, Ward – 1(3)(2), Surat ˕ायीलेखासं./जीआइआरसं./PAN/GIR No.: BGQPC9162A (Appellant) (Respondent) Appellant by Shri Fenil H. Mehta, AR Respondent by Shri Sanjay Punglia, CIT-DR Date of Hearing 02/02/2026 Date of Pronouncement 09/02/2026 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2018-19, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals), [in short “the ld. CIT(A)”], National Faceless Appeal Centre (in short ‘the NFAC’), Delhi, dated 04.06.2025, which in turn arises out of an assessment order passed by the Assessing Officer u/s 144 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 28.04.2021. 2. At the outset, the Ld. Counsel for the assessee submitted that the order passed by the Assessing Officer is under section 144 r.w.s 144B of the Act (ex parte order). On appeal, before the ld. CIT(A), the Printed from counselvise.com Page | 2 ITA.545/RJT/2025/AY.2018-19 Vishal Majabbhai Chauhan assessee could not appears and could not submit the details and documents, therefore ld. CIT(A) has also passed the ex parte order. The Ld. Counsel for the assessee therefore contended that now the assessee is ready to submit details and documents before the lower authorities, therefore, the matter may be remitted back to the file of Assessing Officer for fresh adjudication. 3. On the other hand, learned Departmental Representative (ld. CIT- DR) for the Revenue argued that the assessee neither appear before the ld. CIT(A) nor respond any of the notices, hence assessee should not be given further innings, therefore assessee’s appeal may be dismissed. 4. We have heard both the parties. The Ld. Counsel for the assessee submitted before the Bench additional evidences, which are to be submitted before Assessing Officer. These additional evidences were also not submitted before the Ld. CIT(A). Considering the above facts, we note that assessee could not plead his case successfully before the ld. CIT(A). We also note that Ld. CIT(A) has not passed the order as per the mandate of provisions of section 250(6) of the Act. We also note that assessee did not submit entire documents and evidences before the Assessing Officer. Hence, we are of the view that one more opportunity should be given to the assessee to plead his case before the Assessing Officer. We 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, we 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 Printed from counselvise.com Page | 3 ITA.545/RJT/2025/AY.2018-19 Vishal Majabbhai Chauhan to contest his stand forthwith. 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. For statistical purposes, the appeal of the assessee is treated as allowed. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order is pronounced on 09/02/2026 in the open court. Sd/- Sd/- (DR. DINESH MOHAN SINHA) (DR. A. L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Rajkot िदनांक/ Date: 09/02/2026 SAMANTA (On Tour) Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. CIT 5. DR/AR, ITAT, Rajkot 6. Guard File By Order // TRUE COPY // Assistant Registrar/Sr. PS/PS ITAT, Rajkot Printed from counselvise.com "