RONAK ARUNBHAI GONDALIYA,RAJKOT vs. ITO, WARD-1(1)(1), RAJKOT, RAJKOT

At the outset itself, the Ld. Counsel for the assessee assailed the impugned order by contending that assessee wants to submit additional documents and evidences before the assessing officer to prove his claim. Therefore, both these

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 r.w.s.143(3) of the Act and the assessee wants to submit additional evidences and documents before the assessing officer. 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 also note that assessee wants to submit additional documents and evidences before the assessing officer to prove his claim. 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. 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. 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.

For statistical purposes, both the appeals of the assessee are treated as allowed.