SHREE OM SAI DEVELOPERS,SURAT vs. INCOME TAX OFFICER, WARD - 3(3)(1), SURAT

Shri Suresh K Kabra, Learned Counsel for the assessee at the outset, pointed out that during the appellate proceedings assessee has participated and filed response to the notices issued by NFAC/Ld. CIT(A). However, NFAC/Ld. CIT(A) without waiting further passed impugned ex parte order which is against the /AY.2012-13 Shree Om Sai Developers principle of natural justice. The Ld. Counsel therefore contended that one more opportunity should be given to the assessee to plead its case before Assessing Officer. As some basic documents and details are to be submitted before Assessing Officer therefore, assessee’s lis may be remitted back to the file of Assessing Officer for de novo adjudication.

On the other hand, Learned Senior-DR for the Revenue submitted that assessee did not appear during appellate proceeding, therefore NFAC/Ld. CIT(A) has passed ex parte order, hence further inning should not be given to the assessee. Therefore matter should not be remitted back to the file of lower authorities and the appeal of assessee should be dismissed at this stage.

We have heard both the parties. Considering the above facts, we also note that NFAC/Ld. CIT(A) has not passed the order after considering the submission of assessee and assessment order. Moreover, the Ld. CIT(A) did not pass the order as per the mandate of provision of Section 250(6) of the Act. Hence, we are of the view that one more opportunity should be given to the assessee to plead his case before the Assessing Officer. We 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 its case. Accordingly, we set aside the order of NFAC/Ld. CIT(A) and restore the issue back to the file of the Assessing Officer for de novo assessment. We also direct the assessee to provide relevant documents and details before the Assessing Officer, as and when required by him and assessee shall

/AY.2012-13 Shree Om Sai Developers cooperate in the proceedings before the Assessing Officer for disposal of its case. For statistical purposes, the appeal of the assessee is treated as allowed.

In the result, appeal filed by the assessee is allowed for statistical purposes. Order is pronounced on 23/11/2023 in the open court.