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Facts
The assessee filed four appeals against orders passed by the NFAC/CIT(A) which arose from assessment and penalty orders. For some appeals, the assessee did not appear before the CIT(A) during appellate proceedings, and although the delay was condoned, the issue was not adjudicated on merits.
Held
The Tribunal noted that the assessee was not given a sufficient opportunity to be heard, violating the principles of natural justice. The CIT(A) did not adjudicate the case on merits. Therefore, the appeals were restored back to the CIT(A) for fresh adjudication.
Key Issues
Whether the appeals should be restored to the CIT(A) for fresh adjudication due to lack of opportunity to be heard and non-adjudication on merits.
Sections Cited
147, 271(1)(c)
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Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: DR. ARJUN LAL SAINI & SHRI DINESH MOHAN SINHA
�नधा�रती क� ओर से/Assessee by : Shri Mehul Ranpura, ld.AR राज�व क� ओर से/Revenue by : Shri Abhimanyu Singh Yadav, Sr.DR सुनवाई क� तार�ख /Date of Hearing : 17/11/2025 घोषणा क� तार�ख /Date of Pronouncement : 17/11/2025 ORDER Per, Dr. Arjun Lal Saini, Accountant Member: Captioned four appeals filed by the assessee, pertaining to A.Ys. 2009- 10 and 2010-11, are directed against the separate orders passed by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), all dated 28.05.2025, which in turn arise out of separate assessment orders u/s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) and penalty orders u/s.271(1)(c) of the Act passed by the Assessing Officer.
ITA Nos. 454 to 457/Rjt/2025 Vision Infracon (India) Pvt. Ltd. 2 2. At the outset, Ld. Counsel for the assessee submitted that for A.Y. 2009-10 and for A.Y. 2010-11 are quantum appeals, where the assessee did not appear before the Ld. CIT(A) during the appellate proceedings. The Ld. CIT(A), however, condone the delay in filing the appeal, but, did not adjudicate the issue on merit. Therefore, Ld. Counsel for the assessee submitted that these four appeals of the assessee including the penalty appeals in & 457/Rjt/2025 for A.Y. 2009- 10 and A.Y. 2010-11 should be restored back to the file of the Ld. CIT(A) for fresh adjudication, as the assessee could not plead his case, by submitting documents and evidences before the Ld. CIT(A).
However, Ld. DR for the Revenue did not raise any objection if these four appeals are to be restored back to the file of the Ld. CIT(A) for fresh adjudication.
We 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. Considering the above facts, we note that assessee has not given sufficient opportunity of being heard and could not plead his case successfully before the ld. CIT(A). We 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. We 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, we restore the matter back to the file of Ld. CIT(A) for de novo adjudication and pass a speaking to 457/Rjt/2025 Vision Infracon (India) Pvt. Ltd. 3 order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. Therefore, we 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 ld. CIT(A) to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated as allowed.
It is needless to say that the assessee will be at liberty to adduce any evidences as deemed relevant before the Ld. CIT(A) at the time of proceedings before him, in consequence to this order and the Ld. CIT(A) 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.
In the result, all four appeals filed by the assessee, are allowed for statistical purposes.
Order is pronounced in the open court on 17/11/2025