LATE SHRI HARILAL GANDALAL GADHATRA THROUGH LEGAL HEIR PANKAJBHAI SUKHALAL GADHATRA,RAJKOT vs. ITO, WARD-2(1)(1), RAJKOT, RAJKOT

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ITA 338/RJT/2025Status: DisposedITAT Rajkot04 May 2026AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the ex-parte orders violated the principles of natural justice as the assessee was not given sufficient opportunity to be heard. Therefore, the matter was restored to the Assessing Officer for de novo adjudication.

What were the facts?

The assessee's appeal pertains to AY 2013-14. The assessment order was passed ex-parte under Section 144 due to the assessee's inability to file documents. The CIT(A) also passed an ex-parte and non-speaking order.

What were the issues?

Whether the ex-parte assessment and appellate orders violated the principles of natural justice and if a fresh opportunity should be granted to the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

For Appellant: Shri Mehul Ranpura, AR
For Respondent: Shri Dheeraj Kumar Gupta, Sr. DR
Hearing: 06/02/2026Pronounced: 04/05/2026

आयकर अपीलीय अिधकरण, राजकोट �यायपीठ, राजकोट। In The Income Tax Appellate Tribunal, “SMC” Rajkot Bench, Rajkot Before Dr. Arjun Lal Saini, Accountant Member आयकरअपील सं. /ITA No.338/Rjt/2025 िनधा�रण वष�/Assessment Year : 2013-14 बनाम/ Shri Pankajbhai Sukhalal Gadhatra, The ITO, Ward – 2(1)(1), L/h. Late Shri Harilal Gandalal Gadhatra, Vs Aayakar Bhavan, Race Prop. Oza Brothers, Mina Gali, Course Ring Road, Rajkot Mandvi Chowk, Soni Bazar, Gujarat-360001 Rajkot - 360001 �ायीलेखासं./जीआइआरसं./PAN/GIR No.: ACPPG3977R (अपीलाथ�/Assessee) (��थ�/Respondent)

िनधा�रती क� ओर से/Assessee by : Shri Mehul Ranpura, AR राज�वक� ओर से / Revenue by : Shri Dheeraj Kumar Gupta, Sr. DR सुनवाई क� तारीख/Date of Hearing : 06/02/2026 घोषणा क� तारीख/Date of Pronouncement : 04/05/2026

:: आदेश/ORDER ::

Per, Dr. Arjun Lal Saini, AM:

Captioned appeal filed by the assessee, pertaining to Assessment Year 2013-14, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals) [‘Ld. CIT(A)’], dated 19.06.2024, which in turn arises out of an assessment order passed by the Assessing Officer (AO) u/s. 147 r.w.s. 144 of the Act, on 22.03.2022.

ITA No. 338/Rjt/2025/AY 2013-14 Late Shri Harilal Gandalal Gadhatra

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 the order being an ex-parte order, stood vitiated on account of violation of principle of natural justice. The assessing officer framed the assessment order under section 144 of the Act, as the assessee could not file the documents and evidences to prove his claim. However, now the assessee is ready with relevant documents and evidences to be submitted before the assessing officer. Therefore, 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.

3.

The ld. DR for the Revenue debarred from objecting the stand of the ld. Counsel.

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 144 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. Considering the above facts, I note that assessee has not given sufficient opportunity of being heard and could not plead his case successfully before lower authorities, 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

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ITA No. 338/Rjt/2025/AY 2013-14 Late Shri Harilal Gandalal Gadhatra

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. 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.

5.

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

Order was pronounced in the open Court on 04/05/2026.

Sd/- [ Dr. Arjun Lal Saini ] लेखा सद�य/Accountant Member //True Copy// राजकोट /Rajkot िदनांक/ Date: 04/05/2026 Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. Pr. CIT 5. DR/AR, ITAT, Rajkot 6. Guard File By Order

Sr. Private Secretary ITAT, Rajkot

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