NASIMBEN SADIKBHAI KOTADIA,BHANVAD vs. INCOME TAX OFFICER, DWARKA
Facts
The assessee's appeal for Assessment Year 2010-11 was directed against an order passed by the CIT(A), which arose from an order by the Assessing Officer. Despite notices, the assessee and their representative did not appear for hearings, leading to an ex-parte decision by the CIT(A).
Held
The Tribunal noted that the CIT(A) passed an ex-parte order without affording the assessee a proper hearing, violating principles of natural justice. The Tribunal set aside the CIT(A)'s order and remitted the matter back to the Assessing Officer for a fresh adjudication.
Key Issues
Whether the CIT(A) erred in passing an ex-parte order without providing a sufficient opportunity of being heard to the assessee. Whether principles of natural justice were violated in the appellate proceedings.
Sections Cited
143(3), 144, 250(6), Rule 24 of Income Tax Appellate Tribunal Rules, 1963
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAJKOT BENCH (SMC
Before: DR. ARJUN LAL SAINI, AM.
ITA NO. 72/Rjt/2025 A.Y 10-11 Nasimben S Kotadia
IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH (SMC), RAJKOT BEFORE DR. ARJUN LAL SAINI, AM. आयकर अपील सं./ITA No.72/RJT/2025 �नधा�रणवष� / Assessment Year: (2010-11) Nasimben Sadikbhai Kotadia Vs. Income Tax Officer Ward-1, Sahmandli Vistar, Post At- Bhanvad, Dwarka-361335 Jamnagar-361 010 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: BPHPK6343B (Appellant) (Respondent) Appellant by : None Respondent by : Shri Abhimanyu Singh Yadav , Ld. Sr. (DR) Date of Hearing : 11/03/2025 Date of Pronouncement : 30/04/2025 आदेश / O R D E R Dr. ARJUNLAL SAINI AM; Captioned appeal filed by the assessee, pertaining to Assessment Year 2010-11, is directed against the order passed by the Learned Commissioner of Income-tax (Appeals), vide order dated 20/01/2025, which in turn arises out of an order passed by the Assessing Officer dated 28/12/2017, u/s 143(3) rw.s. 144 of the Income Tax Act, 1961.
At the time of hearing, none appeared on behalf of assessee nor filed any application for adjournment despite issuance of notice for hearing, on the address given by the assessee, in Form-36, and Ld.Senior Departmental Representative for the respondent / Revenue was present. In absence of any application filed by the assessee / appellant, the appeal is disposed of ex parte, after hearing Ld.Sr-DR on merits in terms of Rule 24 of Income Tax Appellate Tribunal Rules, 1963.
ITA NO. 72/Rjt/2025 A.Y 10-11 Nasimben S Kotadia
The ld Senior DR submitted that despite of providing several opportunities of hearing, the assessee could not appear before Ld. CIT(A) during the appellate proceedings. The assessee was negligent in her approach; therefore, assessee’s appeal may be dismissed.
I have heard learned DR for the Revenue. I find that Ld. CIT(A) issued notices of hearing through ITBA portal and thereafter passed ex- parte order, as none appeared during the appellate proceedings. Having heard the Learned Senior Departmental Representative (Ld. Sr. DR) and perused the materials available on record. It is seen that during the appellate proceedings, the assessee did not submit details and documents before the Ld. CIT(A), as notices were served on the assessee through ITBA portal. 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, as the order was passed by Ld.CIT(A), without hearing the assessee, and without considering details available in the assessment proceedings. That is, Ld. CIT(A) did not pass 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 her case before the Assessing Officer. 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, without delving much deeper into the merits of the case, in the interest of justice, I restore the matter back to the file of Assessing Officer for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest her stand forthwith. Therefore, 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 Assessing Officer to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated as allowed.
ITA NO. 72/Rjt/2025 A.Y 10-11 Nasimben S Kotadia
In the result, the appeal filed by the assessee, is allowed for statistical purposes. Order pronounced in the open court on 30/04/2025. Sd/- (Dr. A.L. SAINI) लेखा सद�य/ACCOUNTANT MEMBER राजकोट /Rajkot �दनांक/ Date: 30/04/2025 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,
सहायक पंजीकार आयकर अपील�य अ�धकरण, राजकोट
