YOGESHKUMAR NAGINDAS FOFANDI,VERAVAL V. INCOME TAX OFFICER, VERAVAL

ITA 566/RJT/2024

AI Insights

The case involves an appeal by Yogeshkumar Nagindas Fofandi against the order passed by the Learned Commissioner of Income Tax (Appeals), which arose from an ex parte assessment order by the Assessing Officer under sections 144 and 147 of the Income Tax Act, 1961. Both the initial assessment and the subsequent appeal were conducted ex parte due to the non-appearance and non-compliance of the assessee. The Tribunal, considering the principles of natural justice, decided to set aside the CIT(A)'s order and remand the case back to the Assessing Officer for a fresh assessment, providing the assessee a fair opportunity to be heard.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 26339 (ITAT-RAJKOT)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 14-10-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 10-08-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIMANYU SINGH YADAV
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH (SMC), RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.566/RJT/2024 Assessment Year: (2013-14) (Hybrid Hearing) Yogeshkumar Nagindas Fofandi, 1-Kharva Society, Behind Rajendra Bhuvan, Veraval-362265 (Gujarat). Vs. The I.T.O., Veraval. èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AAOPF 5554 E (Appellant) (Respondent) Appellant by None Respondent by Shri Abhimanyu Singh Yadav, Sr. DR Date of Hearing 14/10/2024 Date of Pronouncement 15/10/2024 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2013-14, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short “the Ld. CIT(A)/NFAC”], dated 18/06/2024, which in turn arises out of an assessment order passed by Assessing Officer (in short ‘the AO”) u/s 144 r.w.s.147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 06/09/2021. 2. None appeared on behalf of assessee despite issuance of notices to the assessee on the address provided in Form No. 36. I noted that the order passed by the Assessing Officer is ex parte under Section 144 of the Act and on appeal, the ld. CIT(A) has also passed ex- parte order. There is non-compliance, on part of the assessee, before both the ITA 566/Rjt/2024 Yogeshkumar Nagindas Fofandi Vs ITO Page | 2 authorities, below, that is, before assessing officer, as well as before learned CIT(A). 3. Since no one has appeared on behalf of assessee and no written submission has also been filed, before the Bench, therefore, I left no option but to hear the Learned Departmental Representative (ld. DR) for the Revenue and to decide the matter on the basis of material on record. 4. The ld. DR for the Revenue supported the orders of the lower authorities and would submit that the assessee has casual approach before the lower authorities and the assessee has failed to comply the notices and direction given by the lower authorities. If the Bench considers that one more opportunity should be given to assessee then it should be subject to levy of cost, on the assessee, due to his non- compliance attitude, before the lower authorities. 4. I have heard the submission of ld. DR for the revenue and have perused the material available on record. I find that both the lower authorities have passed their orders in ex- parte proceedings, as the assessee neither appeared nor filed any submissions before the lower authorities. But in the interest of justice 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, 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 ITA 566/Rjt/2024 Yogeshkumar Nagindas Fofandi Vs ITO Page | 3 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. The assessee is also directed to be more vigilant in future and not to take any adjournment without any valid reason. The assessee is also directed to submit all the documents, evidences and replies as soon as possible without any further delay. In the result, grounds of appeal raised by the assessee are allowed for statistical purposes only. 7. In the result, appeal of the assessee is allowed for statistical purposes. Order is pronounced on 15/10/2024 in the open court. Sd/- (Dr. A.L. SAINI) ACCOUNTANT MEMBER Rajkot *Ranjan Ǒदनांक/ Date: 15/10/2024 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 Assistant Registrar/Sr. PS/PS ITAT, Rajkot "