REVA ENTERPRISE,SURAT vs. THE INCOME TAX OFFICER, WARD-2(2)(4), SURAT

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ITA 661/SRT/2018Status: DisposedITAT Surat03 May 2019AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the ex-parte order passed by the CIT(A) was not in accordance with the principles of natural justice and was an erroneous approach. The case was not decided on merits.

What were the facts?

The assessee's appeal was against an ex-parte order passed by the CIT(A). The assessee contended that they were not given sufficient opportunity to present their case, violating the principles of natural justice.

What were the issues?

Whether the CIT(A) passed an ex-parte order without providing adequate opportunity to the assessee, thus violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 250(6)

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Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SH. H.S. SIDHU & SHRI O.P. MEENA

For Appellant: Shri Rasesh Shah – CA
For Respondent: Smt. Anupama Singla – Ld.Sr.DR
Hearing: 03.05.2019Pronounced: 03.05.2019

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER

ITA No.661/SRT/2018 Assessment Year: 2014-15 Reva Enterprise, Vs. The Income Tax Officer, 78, Ashirwad Raw House, Surat Kamrej Ward-2(2)(4), Surat. Road, Sarthana Jakatnaka, Surat – 395 006. [PAN: AANFR 3373 G] (Appellant) (Respondent)

Assessee by Shri Rasesh Shah – CA Department by Smt. Anupama Singla – Ld.Sr.DR.

Date of Hearing 03.05.2019 Date of Pronouncement 03.05.2019

ORDER PER H.S. SIDHU, JM This appeal filed by the assessee is against the order dated 30.05.2018 passed by the Ld. CIT(A)-1, Surat pertaining to assessment year 2014-15.

2.

Facts narrated by the revenue authorities are not disputed by both the parties, hence, the same are not repeated here for the sake of convenience.

3.

During the hearing, Ld. counsel for the assessee has submitted that Ld. CIT(A) has passed the exparte order without giving sufficient opportunity to the assessee to substantiate his case, which is contrary to the principle of natural justice. Therefore, he requested that the impugned order may be cancelled and the issues in dispute may be set aside to the file of the Ld.CIT(A) to decide the same afresh, after giving adequate opportunity of being heard to the assessee.

4.

Ld. Sr. DR. did not raise any serious objection on the request of the Ld. Counsel for the assessee.

5.

We have heard both the parties and perused the records as well as the relevant provisions of law. We are of the view that there is no doubt that assessee remained non-cooperative before the Ld. CIT(A). We find that Ld. CIT(A) has passed the exparte order, which in our opinion is not in accordance with the principles of natural justice and it is an erroneous approach. After reading Section 250(6) of the Act, we are also of the considered view that Assessee’s case should be decided on merits, which the Ld. CIT(A) has not done. However, it is a settled law that even an administrative order has to be speaking one. In this regard, we draw support from Hon’ble Apex Court in the case M/s Sahara India (Farms) Vs. CIT & Anr. in [2008] 300 ITR 403 wherein, it has been held that even “an administrative order has to be consistent with the rules of natural justice”.

5.1 In the background of the aforesaid discussions and in the interest of justice, we remit back the issues in dispute to the file of the Ld. Commissioner of Income Tax (Appeals) to decide the same afresh as per Law after giving adequate opportunity of being heard to the assessee.

6.

In the result, appeal filed by the Assessee is allowed for statistical purposes in the aforesaid manner.

Order pronounced on 03-05-2019.

Sd/- Sd/- (O.P. MEENA) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 03/05/2019 “GANGADHAR” Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR / / TRUE COPY / / Asst. Registrar, ITAT, Surat

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