RASIKLAL MEGHJIBHAI PATEL,RAJKOT vs. INCOME TAX OFFICER WARD 1(2)(1), RAJKOT

On the other hand, the ld. DR for the Revenue he ld. DR for the Revenue submitted that the assessee was that the assessee was totally negligent in his approach and neither appeared before the assessing officer totally negligent in his approach and neither appeared before the assessing officer totally negligent in his approach and neither appeared before the assessing officer not before the Ld. CIT(A), hence, heavy Ld. CIT(A), hence, heavy cost should be imposed to the assessee on cost should be imposed to the assessee on account of non compliances attitude account of non compliances attitude, if the Bench wants to remit the issue back to the issue back to the file of the assessing officer assessing officer.

I have heard both the parties and carefully gone through the submission put forth have heard both the parties and carefully gone through the submission put forth 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 on behalf of the assessee along with the documents furnished and the case laws 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 relied upon, and perused the fact of the case including the findings of the ld relied upon, and perused the fact of the case including the findings of the ld CIT(A) and other materials brought on record. materials brought on record. I note that in the assessee’s case note that in the assessee’s case under consideration, the assessment was carried out u/s under consideration, the assessment was carried out u/s 144 of the Act and the of the Act and the impugned order passed by the ld. CIT(A), is an ex parte order and non impugned order passed by the ld. CIT(A), is an ex parte order and non-speaking impugned order passed by the ld. CIT(A), is an ex parte order and non order, therefore, I do not wish to do not wish to make any comments on the merits of the grounds make any comments on the merits of the grounds raised by the assessee. 2

Considering the above facts, Considering the above facts, I note that assessee has not given sufficient note that assessee has not given sufficient opportunity of being heard and could not plead his case successfully before the ld. opportunity of being heard and could not plead his case successfully before the ld. opportunity of being heard and could not plead his case successfully before the ld. CIT(A). I note that the ld. CIT(A) did not discuss the assessee’s case on merits note that the ld. CIT(A) did not discuss the assessee’s case on merits 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 based on the material available before him hence it is a violation of principle of based on the material available before him hence it is a violation of principle of natural justice. I note that it is settled law that principles of natural justice and fair t is settled law that principles of natural justice and fair t is settled law that principles of natural justice and fair play require that the affected party is granted sufficient opportunity of being heard re that the affected party is granted sufficient opportunity of being heard re that the affected party is granted sufficient opportunity of being heard to contest his case. However, on account of non However, on account of non-compliance attitude of the compliance attitude of the assessee, I imposed a cost of Rs. cost of Rs. 2,000/- on the assessee which should be deposited on the assessee which should be deposited in the Prime Minister National Relief Fund. National Relief Fund. Therefore, without delving much without delving much deeper into the merits of the case, in the interest of justice, deeper into the merits of the case, in the interest of justice, I restore the matter back restore the matter back to the file of assessing officer assessing officer for de novo adjudication and pass a speaking order adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is after affording sufficient opportunity of being heard to the assessee, who in turn, is after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. also directed to contest his stand forthwith. For the reasons given above, For the reasons given above, I am of the view that the order of the CIT(A) on this the view that the order of the CIT(A) on this issue requires to be set aside and the issue requires to be set aside and the issue needs to be looked into afresh by the be looked into afresh by the assessing officer in the light of the in the light of the observations as set out above. observations as set out above. I hold and direct accordingly. The assessing officer assessing officer will afford opportunity of being heard to the Asse will afford opportunity of being heard to the Assessee before deciding the issue. ssee before deciding the issue. The Assessee will also be at liberty to let in further evidence to substantiate its The Assessee will also be at liberty to let in further evidence to substantiate its The Assessee will also be at liberty to let in further evidence to substantiate its is treated as allowed. case. For statistical purpose, the appeal of the assessee purpose, the appeal of the assessee is treated as allowed.

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes statistical purposes Order is pronounced in the open court on Order is pronounced in the open court on 11/09/2025.