JTIENDRA PRAVINBHAI DHAKAN,UNA vs. THE ITO WARD-4,, VERAVAL

The ld. DR for the Revenue 3. The ld. DR for the Revenue submitted that assessee did not submit the entire submitted that assessee did not submit the entire documents and evidences before the Lower Authorities. The assessee was documents and evidences before the Lower Authorities. The assessee was documents and evidences before the Lower Authorities. The assessee was negligent, therefore the cost should be imposed on re the cost should be imposed on the assessee if the Bench wants the assessee if the Bench wants to remit this issue back to the file of the assessing officer for fresh adjudication. this issue back to the file of the assessing officer for fresh adjudication. this issue back to the file of the assessing officer for fresh adjudication.

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 he assessee along with the documents furnished and the case laws he 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. CIT(A) and other materials brought on record. I note that in the assessee’s case note that in the assessee’s case under consideration, the assess under consideration, the assessment was carried out u/s 147 r.w.s. 144B 147 r.w.s. 144B of the Act and the impugned order passed by the ld. CIT(A), is an ex parte order and non and the impugned order passed by the ld. CIT(A), is an ex parte order and non- and the impugned order passed by the ld. CIT(A), is an ex parte order and non speaking order, therefore, I do not wish to make any comments on the merits of the do not wish to make any comments on the merits of the do not wish to make any comments on the merits of the grounds raised by the assessee. grounds raised by the assessee.

Considering the above facts, Considering the above facts, I note that assessee has not been given sufficient 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 e material available before him hence it is a violation of principle of e 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 play require that the affected party is granted sufficient opportunity of being heard play require 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. in the Prime Minister National Relief Fund. Therefore, without delving much without delving much deeper into the merits of the case, in the interest of justice, e 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. It is needless to say that the assessee It is needless to say that the assessee will be at liberty to adduce any evidences will be at liberty to adduce any evidences as deemed relevant before the assessing as deemed relevant before the assessing officer at the time of assessment, proceedings in consequence to this order and the officer at the time of assessment, proceedings in consequence to this order and the 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 shall, allow the assessee adequate opportunity of being, heard shall, allow the assessee adequate opportunity of being, heard and to make relevant submissions, and then pass a s and to make relevant submissions, and then pass a speaking order which is fair and peaking order which is fair and judicious.

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