JTIENDRA PRAVINBHAI DHAKAN,UNA vs. THE ITO WARD-4,, VERAVAL
Facts
The assessee filed an appeal against an ex-parte order passed by the CIT(A) for Assessment Year 2018-19, which originated from an assessment under sections 147 r.w.s. 144B of the Income Tax Act. The appellant contended that they were unable to submit complete documents and evidence to the Assessing Officer and the CIT(A), asserting that the ex-parte order violated principles of natural justice.
Held
The Tribunal observed that the CIT(A)'s order was ex-parte and non-speaking, indicating a clear violation of natural justice as the assessee was not given sufficient opportunity. Consequently, the matter was remanded to the Assessing Officer for de novo adjudication, with directions to provide the assessee adequate opportunity to be heard and to adduce evidence. A cost of Rs. 2,000/- was imposed on the assessee for their non-compliance, to be deposited in the Prime Minister National Relief Fund.
Key Issues
Whether an ex-parte order passed by the CIT(A) without affording sufficient opportunity to the assessee to present evidence constitutes a violation of natural justice, warranting a remand to the Assessing Officer for fresh adjudication.
Sections Cited
147, 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC”
Before: DR. ARJUN LAL SAINI
आयकरअपीलीयअिधकरण आयकरअपीलीयअिधकरण,राजकोट�ायपीठ,राजकोट। राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपीलसं आयकरअपीलसं./ITA No. 921/RJT/2024 (िनधा�रणवष� िनधा�रणवष�/Assessment Year: (2018-19) Jtiendra Pravinbhai Dhakan Dhakan Income Income Tax Tax Office, Office, ITO ITO Near Bus Stand, UNA Ward(4),Veraval Vs. UNA-362560, Gujarat Veraval-362265, Gujarat �थायीलेखासं./जीआइआरसं./PAN/GIR No.: PAN/GIR No.: BJMPD0589H (अपीलाथ�/Appellant) (��यथ�/Respondent)
Appellant by : Shri Divyesh Sodha, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. , Ld. Sr. DR Date of Hearing : 01/09/2025 Date of Pronouncement Date of Pronouncement : 11/09/2025
ORDER Per, Dr. Arjun Lal Saini, AM: . Arjun Lal Saini, AM:
The present appeal has been filed by the Assessee, against the order passed appeal has been filed by the Assessee, against the order passed appeal has been filed by the Assessee, against the order passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, Centre (NFAC), Delhi dated [hereinafter referred to as “CIT(A)”] Centre (NFAC), Delhi dated [hereinafter referred to as “CIT(A)”]23.10.2024 Centre (NFAC), Delhi dated [hereinafter referred to as “CIT(A)”] arising in the matter of assessment ord arising in the matter of assessment order passed u/s. 147 r.w.s. 144B r.w.s. 144B of the Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment after referred to as “the Act”) relevant to the Assessment after referred to as “the Act”) relevant to the Assessment Year 2018-19.
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2.At the outset itself, the ld. Counsel for the assessee 2.At the outset itself, the ld. Counsel for the assessee assailed the impugned order assailed the impugned order by contending that the assess by contending that the assessee could not represent his case before Ld. CIT(A) and ee could not represent his case before Ld. CIT(A) and the order being an ex-parte order, stood vitiated on account of violation of parte order, stood vitiated on account of violation of parte order, stood vitiated on account of violation of principle of natural justice. principle of natural justice. The Ld. Counsel for the assessee submitted that the The Ld. Counsel for the assessee submitted that the assessee could not submit the entire documents and evidences before the assessing the entire documents and evidences before the assessing the entire documents and evidences before the assessing officer. Before the Ld.CIT(A), there is part of compliance by the assessee, officer. Before the Ld.CIT(A), there is part of compliance by the assessee, officer. Before the Ld.CIT(A), there is part of compliance by the assessee, therefore, now assessee wants to submit entire documents and evidences before the therefore, now assessee wants to submit entire documents and evidences before the therefore, now assessee wants to submit entire documents and evidences before the Lower Authorities. Therefore, the assesse Lower Authorities. Therefore, the assessee’s appeals may be remitted back to the appeals may be remitted back to the file of the assessing office for fresh adjudication. file of the assessing office for fresh adjudication.
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
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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.
Sd/- (DR. A. L. SAINI) SAINI) ACCOUNTANT MEMBER ACCOUNTANT MEMBER
राजकोट/Rajkot िदनांक/ Date: /09/2025 Copy of the order forwarded to : Copy of the order forwarded to : The assessee The Respondent CIT 3
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The CIT(A) DR, ITAT, RAJKOT Guard File By order
Assistant Registrar/Sr. PS/PS Assistant Registrar/Sr. PS/PS ITAT, Rajkot ITAT, Rajkot
