ASHOKBHAI DEVJIBHAI PATEL,TANKARA vs. THE INCOME TAX OFFICER, WARD-5(4), MORBI

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ITA 120/RJT/2021Status: DisposedITAT Rajkot31 July 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal restored the matter to the Assessing Officer for fresh adjudication, noting that the assessee was not given sufficient opportunity to be heard and present evidence. Principles of natural justice require a fair opportunity to contest the case.

What were the facts?

The assessee's appeal was against an ex-parte and non-speaking order from the CIT(A). The assessee admitted to not submitting all necessary documents and evidence to the lower authorities.

What were the issues?

Whether the assessee was denied a fair opportunity to present evidence and arguments before the lower authorities, and if the matter should be remanded for de novo adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Brijesh Parekh, Ld. AR
For Respondent: Shri Ganesh Iyer , Ld. Sr. DR
Hearing: 20/07/2026Pronounced: 31/07/2026

आयकर अपीलीय अिधकरण, राजकोट �यायपीठ, राजकोट । In The Income Tax Appellate Tribunal, Rajkot Bench, Rajkot Before Dr. Arjun Lal Saini, Accountant Member And Shri Sonjoy Sarma, Judicial Member आयकरअपीलसं./ITA No. 120/Rjt/2021 [ �नधा�रणवष�/Assessment Year: 2017-18 ] Ashokkumar Devjibhai Patel, DCIT/ACIT CIR-Morbi, C/O M/S Jay Ganesh Petrolium, Vs. Aaykar Bhavan Mitana Morbi, Gujarat-363611 Rajkot, Gujarat- 360001 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACNPP7584K (अपीलाथ�/Appellant) (��यथ�/Respondent) Appellant by : Shri Brijesh Parekh, Ld. AR Respondent by : Shri Ganesh Iyer , Ld. Sr. DR Date of Hearing : 20/07/2026 Date of Pronouncement : 31/07/2026 : ORDER : Per, Dr. Arjun Lal Saini, AM: The present appeal has been filed by the assessee, against the order passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, Centre (NFAC), Delhi, [hereinafter referred to as “CIT(A)”], dated 29.07.2021, arising in the matter of assessment order passed u/s 147 r.w.s. 144B of the Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 2017-18.

2.

At the outset, Ld. Counsel for the assessee submitted that assessee did not submit the entire documents and evidences before the Assessing Officer as well as before, Ld. CIT(A) to prove his claim. The assessee only filed bank statement

ITA No.120/Rjt/2021 [ AY 2017-18 ] Ashokkumar Devjibhai Patel v. DCIT

before lower authorities, however, other evidences, which are necessary to substantiate the claim of the assessee are yet to be submitted before the Assessing Officer. Therefore, ld. Counsel contended that matter may be restored back to the file of the Assessing Officer for fresh adjudication.

3.

On the other hand, the ld. DR for the Revenue did not raise any objection, if the matter is restored back to the file of the assessing officer.

4.

We have heard, both the parties and carefully gone through the submission put forth on behalf of the assessee. We note that in the assessee’s case under consideration, the assessment was carried out u/s 143(3) 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.

5.

Considering the above facts, we note that assessee has not been given sufficient opportunity of being heard and could not plead his case successfully before the Ld. CIT(A). We note that assessee could not file the relevant documents and evidences to prove his claim before the lower authorities. Now, the relevant documents and evidences are to be submitted before the assessing officer, therefore, 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

ITA No.120/Rjt/2021 [ AY 2017-18 ] Ashokkumar Devjibhai Patel v. DCIT

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 to contest his stand forthwith. It is needless to say that the assessee will be at liberty to adduce any evidences as deemed relevant before the assessing officer at the time of assessment, proceedings in consequence to this order and the Assessing Officer shall, allow the assessee adequate opportunity of being, heard and to make relevant submissions, and then pass a speaking order which is fair and judicious.

6.

In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open Court on 31/07/2026.

Sd/- Sd/- [ Shri Sonjoy Sarma ] [ Dr. Arjun Lal Saini ] �याियक सद�य/Judicial Member लेखा सद�य/Accountant Member //True Copy// राजकोट/Rajkot िदनांक/ Date: 31/07/2026 Copy of the order forwarded to : The assessee The Respondent CIT By order The CIT(A) DR, ITAT, RAJKOT Guard File Sr. Private Secretary ITAT, Rajkot

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