PIYUSH KANTILAL PATEL,SURAT vs. INCOME TAX OFFICER, SURAT

At the outset itself, Learned Counsel for the assessee submitted that during the appellate proceedings, the assessee has filed the adjournment application, however the ld. CIT(A) did not consider the adjournment application and pass the ex parte order without hearing the assessee on merit. The ld. counsel for the assessee also submitted that order passed by the ld. CIT(A) is an ex parte order without

ITA.465/SRT/2023/AY.2014-15 Piyush Kantilal Patel deciding the issue on merit in accordance with provisions of Section 250(6) of the Act. Therefore ld. counsel contended that since the order passed by the Assessing Officer is also under section 144 of the Act and the Assessing Officer has not examined the basic facts of the assessee’s case, therefore the ld. counsel prays the Bench that the matter may be remitted back to the file of Assessing Officer for fresh adjudication.

On the other hand, Learned Departmental Representative (ld. DR) for the Revenue submitted that assessee was negligent during the assessment stage as well as during the appellate proceedings; therefore appeal filed by the assessee may be dismissed.

I have heard both the parties. Considering the above facts, 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. 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

In the result, appeal filed by the assessee is allowed for statistical purposes.