What did the Tribunal hold?

The Tribunal set aside the ex-parte order and directed the NFAC to provide the assessee with a proper opportunity to be heard by issuing physical notices. The appeal is to be decided on merits thereafter.

The assessee's appeal was dismissed ex-parte by the NFAC. The assessee claimed they never received any hearing notices, despite the NFAC stating notices were issued. The assessee had opted not to receive communications via email.

What were the issues?

Whether the assessee was denied a proper opportunity of being heard due to non-receipt of hearing notices from the appellate authority.

Shri Nazirhusen S. Kajani, Una vs ITO | ITAT Rajkot 2023

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

Nazirhusen S. Kajani, The ITO, Ward-5, 0 Silver Complex-2, Veraval, (Somnath) S.T. Society Road, Vs Gujarat Una (Veraval),Una, Gujarat (Respondent) PAN: AEJPK0909F (Appellant) Assessee Represented: Shri R.D. Lalchandani, A.R. Revenue Represented: Shri Ashish Kumar Pandey, Sr.D.R. Date of hearing : 21-09-2023 Date of pronouncement : 27-09-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the Appellate order dated 16.06.2022 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “NFAC”), arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2015-16.

Page No 2 Nazirhusen S. Kajani Vs. ITO

The solitary grievance of the assessee is that the Ld. NFAC dismissed the assessee appeal exparte and Ld. Counsel Mr. R.D. Lalchandani appearing for the assessee informed that the assessee has never received any hearing notices from Ld. NFAC. Though Ld. NFAC stated that such hearing notices was issued on 15-09-2021, 07-12-2021, 24-02-2022, 11-03-2022 and 26-05-2022.

2.1. Ld. Counsel further submitted in Form No. 35 “whether notices/communication may be sent on e-mail”? The assessee mentioned ‘No’. Thus the Ld. Counsel pleaded that the assessee has not received any physical notice and assessee may be given proper opportunity to represents its case on merits.

Per contra, the Ld. Sr. D.R. Mr. Ashish Kumar Pandey appearing for the Revenue has no serious objection in setting aside the matter back to the file of Ld. NFAC and decide the case on merits, but however the assessee should cooperate with the appellate proceedings.

Observing the above submissions of rival parties, we hereby set aside the exparte order dated 16-06-2022 passed by Ld. NFAC with a direction to give proper opportunity to the assessee by issuing physical notice of hearing and decide the appeal on merits of the case and in accordance with law. Needless to say, the assessee should cooperate by filing necessary documents for adjudication of the appeal.

Page No 3 Nazirhusen S. Kajani Vs. ITO

In the result, the appeal filed by the Assessee is allowed for statistical purpose.

SHRI NAZIRHUSEN S. KAJANI,UNA vs. THE ITO, WARD-5,, VERAVAL (SOMNATH)

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