ANISA ZUBERAHMED MIRZA,SURAT vs. INCOME TAX OFFICER, WARD-1(2)(6), SURAT

At the outset itself, 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.

ITA.616/SRT/2023/AY.2017-18 Anis Zuberahmed Mirza The ld Counsel pointed out that due to non-receipt of notices during the appellate proceedings, the assessee could not file the relevant documents and evidences during the appellate proceedings before the ld. CIT(A). The Ld. Counsel also stated that since the assessment order was also passed under section 144 of the Act, as the assessee could not submit the required documents and details due to circumstances beyond his control. Therefore, matter may be set aside and remitted back to the file of the Assessing Officer to adjudicate the issue afresh. The ld Counsel accepts the responsibility to submit the required documents and details before the assessing officer. Therefore, 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.

On the other hand, Learned Senior Departmental Representative (ld. Sr. DR) for the Revenue opposed the prayer of the Ld. Counsel for the assessee to remit this issue back to the file of the Assessing Officer and stated that negligent assessee should not be given second inning and therefore assessee`s appeal may be dismissed.

I have heard the rival arguments made by both the sides and perused the material available on record. I note that ld. CIT(A) did not consider the assessment records and the assessment order to adjudicate the issue on merit. I find that assessee filed the written submission before ld CIT(A), however, could not plead his case successfully before the ld. CIT(A), due to non-receipt of notices during appellate proceedings. The assessee could not get proper opportunity to contest his case during appellate proceedings. Since the assessment order was framed by assessing officer under section ITA.616/SRT/2023/AY.2017-18 Anis Zuberahmed Mirza 144 of the Act, 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 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 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 Assessing Officer 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.