SMT. HARSHABEN MUKESHBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(2), SURAT

Assessee by : Shri Ashwin Parekh - AR Respondent by : Shri O P Meena – Sr. DR सुनवाईक�तार�ख/ Date of Hearing : 03/09/2020 घोषणाक�तार�ख/Date of Pronouncement : : 04/09/2020 आदेश / O R D E R

PER DR. A. L. SAINI, ACCOUNTANT MEMBER:

2. Learned Counsel Shri Ashwin Parekh, begins by pointing out that during the appellate proceedings, the assessee did not get the notices of hearings, therefore, assessee could not appear and plead his case before the ld. CIT(A). The Ld Counsel Harshaben Mukeshbhai Patel Assessment Year: 2013-13 stated that assessee has submitted the following address in Form No. 35, which is given below: “Ashwin Parekh & Co., Chartered Accountants, 410, Kasha Plaza, Majura Gate, Surat.” However, during the appellate proceedings, the ld. CIT(A) has sent the notices for hearings on the following old address :- “43A, Saifee Society, L H Road, Surat “ 3. The ld Counsel pointed out that since the ld CIT(A) sent the notices on 13/05/2016 and on 10/08/2016 for hearings on the old address, as stated above, therefore assessee could not receive these notices and as a result he could not the hearings. Hence, the ld. Counsel prayed the Bench that an another opportunity may be given to the assessee to plead the case either before the ld. CIT(A) or before ld Assessing Officer.

4. On the other hand, the ld. DR for the Revenue has fairly agreed that since the assessee could not get the opportunity to plead his case before the ld CIT(A) therefore an another opportunity may be given to him to plead his case either before ld CIT(A) or before ld Assessing Officer 5. We heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and perused the fact of the case including the findings of the ld CIT(A) and other materials brought on record. We noticed that ld. CIT(A) has not sent the notices for hearings on the address stated in Form No.35 ( Appeal Form), and we are of the view that this is only the address on which assessee should be communicated during the appellate proceedings but the ld. CIT(A) has failed to do so. We also 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.

Harshaben Mukeshbhai Patel Assessment Year: 2013-13 Considering the above facts, and in the interest of justice, 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. Assessing Officer to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated as allowed.