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Income Tax Appellate Tribunal, SURAT (SMC
Before: DR. A. L. SAINI
आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2018-19, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals), [in short “the ld. CIT(A)”], National Faceless Appeal Centre (in short ‘the NFAC’), Delhi, dated 09.03.2023, which in turn arises out of an assessment order passed by Assessing Officer u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 07.04.2021.
At the outset, the Ld. Counsel for the assessee argued that during the appellate proceedings, the assessee could not appear before the ld. CIT(A) because of the mistake committed by the advocate of the assessee. The assessee has given e-mail id to his Advocate,
ITA.324/SRT/2023/AY.2018-19 Sh. Jagdishram Mohanram Vishnoi however the advocate could not attend the notices of the ld. CIT(A), therefore the documents and evidences could not be submitted before ld. CIT(A). The assessee wants to submit some evidences and documents before the ld. CIT(A), therefore the matter may be remitted back to the file of the ld. CIT(A) to adjudicate the issue afresh. Therefore, Ld. Counsel contended that one more opportunity should be given to the assessee to plead his case before the ld. CIT(A).
On the other hand, Learned Senior Departmental Representative (ld. Sr. DR) for the Revenue opposed the prayer of Ld. Counsel and stated that the appeal of the assessee may be dismissed.
I have heard both the sides and gone through the relevant material on record. It is seen that during the appellate proceedings, the assessee could not submit the details and documents before the ld CIT(A) because of the mistake committed by his advocate. Therefore, I note that assessee could not plead his case successfully before the ld. CIT(A). 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 order on merit based on the material available on record and based on the submissions of the assessee which would be submitted by him provided advocate attended the hearings. Hence, I am of the view that one more opportunity should be given to the assessee to plead his case before the 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, without delving much deeper into the merits of the case, in the interest of justice, I restore the matter back to the file of ld. CIT(A) for de novo adjudication and pass a speaking
ITA.324/SRT/2023/AY.2018-19 Sh. Jagdishram Mohanram Vishnoi order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his 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 the 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 filed by the assessee is allowed for statistical purposes.
Order is pronounced on 31/10/2023 in the open court.