MAHESH VALJIBHAI MASOYA,RAJKOT vs. THE ITO WARD 2(2)(3), RKT, RAJKOT

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ITA 939/RJT/2026Status: DisposedITAT Rajkot30 July 2026AY 2020-213 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 found that the CIT(A) order was ex-parte and non-speaking, violating the principles of natural justice. The matter was restored to the Assessing Officer for de novo adjudication.

What were the facts?

The assessee's appeal against an ex-parte order of the CIT(A) was heard. The assessee contended that they were not given a proper opportunity to represent their case before the CIT(A) and wished to submit additional documents.

What were the issues?

Whether the ex-parte order passed by the CIT(A) violated the principles of natural justice and if the assessee should be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

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: Ms. Devina Patel, Ld. AR
For Respondent: Shri Shishir Kumar, Ld. Sr. DR
Hearing: 30/07/2026

आयकरअपीलीयअिधकरण,राजकोट �ायपीठ,राजकोट। In The Income Tax Appellate Tribunal, “SMC” Rajkot Bench, Rajkot Before Dr. Arjun Lal Saini, Accountant Member आयकरअपीलसं./ITA No. 939/RJT/2026 (�नधा�रणवष�/Assessment Year: (2020-21) Mahesh Valjibhai Masoya The ITO Ward 2(2)(3), Rkt Satyam, Raiya Road, 5 Vaishali Nagar, Vs. IT Office, New Aaykar Bhawan, Rajkot Gujarat 360001 Vatiaka, Rajkot, Rajkot Gujarat 360001 �ायीलेखासं./जीआइआरसं./PAN/GIR No.: ACJPM0628D (अपीलाथ�/Appellant) (��यथ�/Respondent)

Appellant by : Ms. Devina Patel, 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) 2020-21, 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 07.04.2026, which in turn arises out of an assessment order passed by the Assessing Officer u/s 147 of the Act, dated 21.03.2025. 2. At the outset itself, the ld. Counsel for the assessee assailed the impugned order by contending that the assessee could not represent his case before Ld. CIT(A) and

ITA No.939/Rjt/2026 Mahesh Valjibhai Masoya

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, as the assessee wants to file additional documents and evidences to prove his claim.

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.

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 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.

5.

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 on the material available before him hence it is a violation of principle of natural justice. The assessee has participated in appellate proceedings and sought adjournment during the appellate proceedings to file details and documents; however, Ld. CIT(A) did not allow further time to the assessee. 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 2

ITA No.939/Rjt/2026 Mahesh Valjibhai Masoya

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

6.

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 ] 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 6. Guard File By order Assistant Registrar/Sr. PS/PS ITAT, Rajkot

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