RAJESH RAGHAVBHAI PADHARIYA,RAJKOT vs. INCOME TAX OFFICER, WARD 1(2)(1), RAJKOT
Facts
The assessee's appeal for AY 2017-18 was against an order by the NFAC which dismissed the appeal. The assessee contended that they were not given sufficient time to file documents during the appellate proceedings and requested the matter be remitted back to the Assessing Officer for fresh adjudication.
Held
The Tribunal noted that the CIT(A) had not decided the issue as per the mandate of Section 250(6) of the Act. The Tribunal found it proper to set aside the order of the CIT(A) and restore the matter to the Assessing Officer for fresh adjudication, granting the assessee an adequate opportunity to be heard and produce evidence.
Key Issues
Whether the assessee was denied adequate opportunity to present documents and evidence before the CIT(A) and if the matter should be remanded for fresh adjudication to the Assessing Officer.
Sections Cited
250, 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAJKOT BENCH: RAJKOT
Before: DR. ARJUN LAL SAINI & SHRI DINESH MOHAN SINHA
आयकर अपीलीय अिधकरण,राजकोट �यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH: RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.170/RJT/2024 (िनधा�रण वष�/Assessment Year: (2017-18) Rajesh Raghavbhai Padhariya Income Tax Officer, बनाम Prop. of Sani Trading, C/o Ward-1(2)(1), Rajkot, /Vs. Sarda & Sarda, Sakr, 1st Income Tax Office, Aayakar Floor, Dr. Radha-Krishnan Bhawan, Rajkot-360 001 Road, Opp. Rajkumar College, Rajkot-360 001 �थायी लेखा सं./जीआइआरसं./PAN/GIR No.: DCFPP 2757 B (अपीलाथ�/Appellant) (��यथ�/Respondent)
िनधा�रती क� ओर से/Appellant by : Shri Vimal Desai, Ld.A.R. राज�व क� ओर से/Respondent by : Shri Abhimanyu Singh Yadav, Ld.Sr. D.R. सुनवाई क� तार�ख/ Date of Hearing : 28/07/2025 घोषणा क� तार�ख/Date of Pronouncement : 29/07/2025 आदेश / O R D E R PER DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2017-18, is directed against the order under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) passed by the National Faceless Appeal Centre (NFAC), Delhi/Learned Commissioner of Income Tax(Appeals) (in short “Ld.CIT(A)”, dated 31.01.2024, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) of the Act, dated 21.12.2019.
At the outset, Learned Counsel for the assessee submitted that 2. during appellate proceedings, assessee sought adjournment to gather the
ITA No. 170/RJT/2024 A.Y.17-18 Rajesh R Padhariya
required documentary evidences which were vital for preparation of assessee`s submission, and to contest the assessee`s issue in appeal, under consideration, however, Ld. CIT(A) did not give further time to the assessee, to file more details documents and evidences to prove his claim and on the contrary, the Ld. CIT(A) dismissed the appeal of assessee. The Ld. Counsel for the assessee, contended that since the assessee wanted to submit required details and documents before ld CIT(A), which assessee could not submit for the reasons stated above, therefore, now the assessee, wants to submit some more details and documents to prove his claim before the assessing officer, therefore, this lis of the assessee, may be remitted back to the file of the Assessing Officer, instead of Ld.CIT(A) for fresh adjudication. Therefore, Ld. Counsel for the assessee, prayed before the Bench that one more opportunity should be given to the assessee to plead his case before Assessing Officer.
The ld. Sr-DR of the Revenue has raised no objection if the matter is remitted back to the file of lower authorities.
We have heard both the parties and gone through materials available on record. We note that ld. CIT(A) has not decided the issue in respect of the ground raised by the assessee in Memo of Appeal as per the mandate of provisions of section 250(6) of the Act. The Ld. AR of the assessee requested to set aside the order of CIT(A) and requested the Bench that matter may be remitted back to the file of the Assessing Officer for fresh adjudication, as the assessee wants to file additional evidences and ld. Counsel for the assessee, undertook the responsibility that all the details would be filed before Assessing Officer, if another opportunity is granted to the appellant. The Ld. Sr-DR did not raise any objection, if the matter is restored to the file of Assessing Officer. In view
ITA No. 170/RJT/2024 A.Y.17-18 Rajesh R Padhariya
of the above facts, we deem it proper to set aside the order of CIT(A) and restore the matter back to the file of Assessing Officer for fresh adjudication after granting adequate and fair opportunity of being heard to the assessee. It is needless to say that assessee will be at liberty to adduce any evidences, as deemed relevant before the Assessing Officer at the time of de novo assessment proceedings, in consequence to this order and the Assessing Officer 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. Accordingly, appeal of assessee, is allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes.
Order is pronounced on 29/07/2025 in the Open Court.
Sd/- Sd/- (DINESH MOHAN SINHA) (DR. ARJUN LAL SAINI) �याियक सद�य/Judicial Member लेखा सद�य/ Accountant Member राजकोट /Rajkot �दनांक/ Date: 29/07/2025 DKP Outsourcing Sr.P.S आदेश क� �ितिलिप अ�ेिषत/ Copy of the order forwarded to : अपीलाथ�/ The Appellant ��यथ�/ The Respondent आयकर आयु�/ CIT आयकर आयु�(अपील)/ The CIT(A) िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, राजकोट/ DR, ITAT, RAJKOT गाड�फाईल/ Guard File By order/आदेश से, // True Copy // सहायक पंजीकार आयकर अपील�य अ�धकरण, राजकोट
