CHANDRASHEKHAR RAJENDRABHAI SIRASATH,RAJKOT vs. INCOME TAX OFFICER, WARD 1(1)(1), RAJKOT, RAJKOT

At the outset itself, Learned Counsel for the assessee, assailed the impugned order by contending that the assessee is not well aware of the process and intricacies involved in the assessment proceedings. The Ld. Counsel stated that assessee earned very nominal income and was not having any expert authorized representative who could have guided him through the process. Due to above reasons, assessee was unable to file return in response to notice u/s 148 of the Act. The Ld. Counsel stated that based on the merits of the case, it is pertinent to note that addition has been made baselessly and relying only on the dump document with incomplete particulars and without any name or signature of the assessee. The ld. Counsel submitted that assessee, now wants to submit some additional details and documents before the Assessing Officer, to prove his claim. Therefore, the ld. Counsel for the assessee contended that in the interest of justice, another opportunity to contest the appeal before the Assessing Officer may be granted to the assessee.

The ld. DR for the Revenue debarred from objecting the stand of the ld. Counsel.

I have heard both the parties and noted that in the assessee’s case under consideration, the assessment was carried out u/s 147 r.w.s 144 of the Act and the ld. CIT(A) passed order on the basis of assessment order after relying on various case law. I do not wish to make any comments on the merits of the grounds raised by the assessee. Considering the above facts, I note that assessee has not given sufficient 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 based on the material available before him hence it is a violation of principle of natural justice. Hence, I am of the view that one more opportunity should be given to the assessee, to plead his case before the Assessing Officer. I note that it is settled law that principles of natural justice