BURHANUDDIN YUSUFALI TRIVEDI,SURENDRANAGAR vs. INCOME TAX OFFICER, WARD 1, SURENDRANAGAR

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ITA 866/RJT/2025Status: DisposedITAT Rajkot30 July 2026AY 2013-143 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It held that the CIT(A) order was ex-parte and violated the principles of natural justice by not providing sufficient opportunity to be heard. The matter was restored to the Assessing Officer for de novo adjudication.

What were the facts?

The assessee filed an appeal belatedly with a delay of 186 days, citing mitigating circumstances. The assessee also contended that the CIT(A) order was ex-parte and violated the principles of natural justice as they could not represent their case effectively.

What were the issues?

Whether the CIT(A) order was vitiated due to violation of natural justice principles and whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

For Appellant: Shri Jenish Shah, Ld. AR
For Respondent: Shri Shishir Kumar, Ld. Sr. DR
Hearing: 30/07/2026

आयकर अपीलीय अिधकरण, राजकोट �यायपीठ, राजकोट। In The Income Tax Appellate Tribunal, “SMC” Rajkot Bench, Rajkot Before Dr. Arjun Lal Saini, Accountant Member आयकर अपील सं./ITA No. 866/Rjt/2025 [ �नधा�रण वष�/Assessment Year: 2013-14 ] Burhanuddin Yusufali Trivedi The Income Tax Officer, Ward 1, Vora Wad Desaiwad, Nakti Pa Vs. Surendranagar, Chowk Limbdi Surendranagar, Income tax Office, Irish Gujarat-363421 Building, Opp. Mela Maidan, Surendranagar, Gujarat-363001 �ायीलेखासं./जीआइआरसं./PAN/GIR No.: APXPT9597D (अपीलाथ�/Appellant) (��यथ�/Respondent)

Appellant by : Shri Jenish Shah, Ld. AR Respondent by : Shri Shishir Kumar, Ld. Sr. DR Date of Hearing : 30/07/2026 30/07/2026 Date of Pronouncement : :: ORDER :: Per, Dr. Arjun Lal Saini, AM: Captioned appeal filed by the Assessee, pertaining to assessment year (AY) 2013-14, is directed against the order under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the National Faceless Appeal Centre (NAC) Delhi/Commissioner of Income-tax (Appeals) [in short ‘NFAC/Ld.CIT(A)’], dated 18.03.2024, which in turn arises out of an assessment order passed by the Assessing Officer u/s 144 r.w.s. 147 of the Act, dated 24.11.2018. 2. When the matter was called for hearing, the learned Counsel for the assessee at the outset submitted that the appeal has been filed by the assessee belatedly. The learned counsel adverted my attention to the affidavit filed in this regard citing the

ITA No.866/Rjt/2025 Burhanuddin Yusufali Trivedi

reason for condonation of delay and urged for a benign view and sought condonation of delay of 186 days in filling the appeal before the Tribunal. On the other hand, Ld. DR for the Revenue opposed the prayer of assessee for condonation of delay. A perusal of the affidavit gives me an impression of existence of mitigating circumstances to enable me to exercise my discretion in favour of the assessee. Accordingly, the delay is condoned.

3.

On merit, Ld. Counsel for the assessee assailed the impugned order by contending that the assessee could not represent his case before Ld. CIT(A) and the order being an ex-parte order, stood vitiated on account of violation of principle of natural justice. The ld. Counsel for the assessee contended that in the interest of justice, another opportunity to contest the appeal before the assessing officer may be granted to the assessee.

4.

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.

5.

I have heard, both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld CIT(A) and other materials brought on record. I 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, I do not wish to make any comments on the merits of the grounds raised by the assessee.

6.

Considering the above facts, I note that assessee has not given sufficient opportunity of being heard and could not plead his case successfully before the ld. CIT(A). I note that the ld. CIT(A) did not discuss the assessee’s case on merits based 2

ITA No.866/Rjt/2025 Burhanuddin Yusufali Trivedi

on the material available before him hence it is a violation of principle of natural justice. 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 the assessee, who in turn, is also directed to contest his stand forthwith. I hold and direct accordingly. The assessing officer will afford opportunity of being heard to the Assessee before deciding the issue. The Assessee will also be at liberty to let in further evidence to substantiate its case. 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. For statistical purposes, the appeal of the assessee is treated as allowed

7.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order is pronounced in the open Court Today on 30/07/2026.

Sd/- [ Dr. Arjun Lal Saini ] लेखा सद�य/Accountant Member //True Copy// राजकोट/Rajkot िदनांक/ Date: 30/07/2026 Copy of the order forwarded to : 1. The assessee 2. The Respondent 3. CIT 4. The CIT(A) 5. DR, ITAT, RAJKOT By order 6. Guard File Private Secretary ITAT, Rajkot

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