KIRTI SHANTILAL SOLANKI,UNA-DIST. GIR SOMNATH vs. INCOME TAX OFFICER WARD-4, JND-VERAVAL

At the outset itself, Shri R.D. Lalchandani, the ld. Counsel for the assessee assailed the impugned order by contending that the assessee could not represent his case before Ld. CIT(A) and the order being an ex-parte order, stood vitiated on account of violation of principle of natural justice. Shri R.D.

The ld. DR of the Revenue has submitted that ld. CIT(A) has given ample opportunities to the assessee but there was no response by the appellant, hence the ld. CIT(A) had no alternative but to pass an ex-parte order, based on the materials available on record. However, the Ld.Sr-DR has not objected to the prayer of the appellant, if the matter is remitted back to the file of the ld. CIT(A), for fresh adjudication.

I have heard both the parties and perused the materials available on record. It is seen that during the appellate proceedings, the assessee sought adjournment till 01.01.2025, however, Ld.CIT(A) without giving further opportunity of being heard to the assessee, passed ex -parte order on 17.12.2024. I note that assessee could not plead his case successfully before the Ld. CIT(A), as the notices for hearing were not served on the appellant. I also note that Ld. CIT(A) has not passed the order, as per the mandate of provisions of section 250(6) of the Act. That is, Ld. CIT(A) did not pass the order on merit based on the material available on record. Hence, I am of the view that one more opportunity should be given to the assessee to plead his case before Ld.CIT(A). I 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, in the interest of justice, I restore the matter back to the file of Ld.CIT(A) to pass a fresh and speaking order after affording sufficient opportunity of being heard to the assessee. The assessee is also directed to contest his stand forthwith and file the required documents and details before the ld CIT(A), as and when call for. I deem it fit and proper to set aside the order of the Ld. CIT(A) and remit the matter back to the file of Ld.CIT(A) to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated as allowed.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 15/05/2025. Sd/- (Dr. A.L. SAINI) लेखा सद�य/ACCOUNTANT MEMBER राजकोट /Rajkot �दनांक/ Date: 15/05/2025 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 // True Copy // By order/आदेश से,