N J Gears, Mahavir Engineering Works, and Virjibhai Jerambhai Patel vs. ITO Ward 3(1)(1) Rajkot, ITO Ward 1(1)(1) Rajkot, and ITO Ward 1(2)(2) Rajkot

Parties Involved

Facts Summary

The case involves five appeals filed by different assessees against orders passed by the National Faceless Appeal Centre (NFAC) and the Commissioner of Income Tax (Appeals). The assessees, N J Gears, Mahavir Engineering Works, and Virjibhai Jerambhai Patel, sought to submit additional documents and evidences before the assessing officer to prove their claims. The assessees argued that they were beneficiaries of an angadiya group, M/s National Shroff & Co, and that they were denied proper opportunity for cross-examination. The assessees also claimed that notice under section 143(2) of the Income-tax Act, 1961, was not issued in all cases, and that they were not provided with copies of seized documents, which is a violation of the principle of natural justice. The revenue, represented by the Departmental Representative, argued that the assessment records were not immediately available and that the assessees had failed to submit the necessary documents and evidences in time, leading to a hasty assessment order.…

Legal Issues

• 1. Whether the appeals should be restored back to the file of the assessing officer for fresh adjudication?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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