SHRI KALPESH HASMUKHBHAI PATEL,SURAT vs. ITO, SURAT

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ITA 371/SRT/2019Status: DisposedITAT Surat28 September 2021AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal set aside the CIT(A)'s order and remanded the matter back for fresh adjudication on merits. This was done to ensure adherence to the principles of natural justice, as the assessee was not given a proper opportunity to present their case.

What were the facts?

The assessee could not appear before the CIT(A) due to a family function, resulting in an ex-parte and non-speaking order. The CIT(A) did not examine the assessment records or decide the grounds of appeal.

What were the issues?

Whether the CIT(A) order was passed in violation of natural justice principles by being ex-parte and non-speaking. Whether the matter should be remanded for fresh adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRIPAWAN SINGH, JM &DR. A.L.SAINI, AM

For Appellant: Shri Sarveshwar B Sharma, C.A
Hearing: 30/09/2021Pronounced: 07/10/2021

Assessee by : Shri Sarveshwar B Sharma, C.A Respondent by :Mrs. Anupama Singhla, Sr-DR सुनवाईकीतारीख/ Date of Hearing : 30/09/2021 घोषणाकीतारीख/Date of Pronouncement : 07/10/2021 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: These two captioned appeals filed by the assessee, pertaining to assessment years 2010-11& 2011-12, are directed against the separate orders passed by the ld.Commissioner of Income Tax(Appeals)-3, Surat,all dated 29.05.2019, which in turn arise out of separate assessment orders passed by the Assessing Officer, under section 144 r.ws. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), all dated 08.08.2017. 2.Since these two appeals pertain to same assessee, identical issues are involved, therefore, these have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. 3.At the outset itself, ld. Counsel for the assessee submits that due to marriage ceremony of assessee`s daughter, the assessee could not appear before the Ld. CIT(A), therefore ld CIT(A) passed an ex-parte order. The ld Counsel, therefore prays the Bench that in the interest of justice, another opportunity to contest the appeal before the Ld. first appellate authority may be granted to the assessee.

4.The ld. DR for the Revenue debarred from objecting the stand of the ld. Counsel. -372/SRT/2019 A.Ys.10-11 & 11-12 Sh. Kalpesh H.Patel

5.

We have heard both the parties and we note that in the assessee’s case under consideration, the assessment was carried out u/s 144 r.w.s 147 of the Act and the impugned order passed by the ld. CIT(A), is an ex parte order and non-speaking order, therefore, we do not wish to make any comments on the merits of the grounds raised by the assessee. We note that ld. CIT(A) has not decided the issues ground-wise in respect of the grounds raised by the assessee in memo of appeal. The ld. CIT(A) has not examined assessment records and relevant documents, and has not passed any speaking order. Therefore, we are of the view that matter should be remanded back to the file of the ld. CIT(A) for fresh adjudication.Considering the above facts, we note that assessee could not plead his case successfully before the ld. CIT(A). We 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. 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 ld. CIT(A) to adjudicate the issue afresh on merits. For statistical purposes, both appeals of the assessee are treated as allowed.

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