RADHIKA JEWELLERS,PORBANDAR vs. ITO WD 2(3), CIT APPEAL, PORBANDAR

ITA 974/RJT/2026Status: DisposedITAT Raipur06 October 2026AY 2023-243 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment was carried out under section 144 read with section 144B of the Act, and the impugned order by the Ld. CIT(A) was an ex-parte and non-speaking order. The Tribunal noted that the assessee had not been given a sufficient opportunity of being heard and could not plead their case successfully before the Ld. CIT(A). Citing the settled law that principles of natural justice and fair play require granting sufficient opportunity of being heard, the Tribunal, in the interest of justice and without delving into the merits, restored the matter back to the file of the Assessing Officer for de novo adjudication. The AO was directed to pass a speaking order after affording sufficient opportunity of being heard to the assessee, who was also directed to contest their stand forthwith and was at liberty to adduce relevant evidence. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, Radhika Jewellers, filed an appeal against the order passed by the National Faceless Appeal Centre (NFAC)/Commissioner of Income-tax (Appeals) [NFAC/Ld.CIT(A)] dated 03.06.2026. This order arose from an assessment order passed by the Assessing Officer (AO) under section 144 read with section 144B of the Income-tax Act, 1961, dated 23.01.2025, for the assessment year 2023-24. The assessee contended that the NFAC/Ld.CIT(A) order was ex-parte and vitiated due to a violation of the principle of natural justice, as they could not represent their case. The assessee also stated that necessary documents and details were not available during the proceedings before the AO and NFAC/Ld.CIT(A), but are now ready. The Revenue did not object to the matter being restored.

What were the issues?

1. Whether the ex-parte order passed by the NFAC/Ld.CIT(A) is vitiated due to a violation of the principle of natural justice, thereby warranting a fresh opportunity for the assessee to present their case before the Assessing Officer, as per the contentions of the assessee? The assessee argued that the impugned order was ex-parte and violated the principle of natural justice as they could not represent their case before the Ld. CIT(A). They further stated that crucial documents were unavailable during proceedings before the AO and Ld. CIT(A), but are now ready. Therefore, the assessee requested an opportunity to plead their case before the AO and sought restoration of the matter to the AO. The Revenue did not raise any objection to the matter being restored back to the file of the assessing officer.

Which sections of the Income-tax Act were involved?

Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

For Appellant: Shri Anil Kothiya, Ld. AR
For Respondent: Shri Shishir Kumar, Ld. Sr. DR
Hearing: 27/07/2026Pronounced: 06/10/2026

Per, Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2023-24, 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 03.06.2026, which in turn arises out of an assessment order passed by the Assessing Officer u/s 144, r.w.s. 144B of the Act dated 23.01.2025. 2. At the outset itself, the ld. Counsel for the assessee assailed

The order continues below.

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