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आयकर अपील सं./ �नधा�रण वष� / Assessment Year : 2015-16 M/s Bhushan Information Dy. Commissioner of Income Tax, बनाम Technologies Pvt. Ltd., Central Circle-1, Plot No. 3, Industrial Area “A”, Chandigarh. Chandigarh. �थायी लेखा सं./PAN NO: AACCB 6589 Q अपीलाथ�/Appellant ��यथ�/Respondent �नधा�रती क� ओर से/Assessee by : Shri Ashwani Kumar, C.A. राज�व क� ओर से/ Revenue by : Smt. Meenakshi Vohra, Addl.CIT -DR सुनवाई क� तार�ख/Date of Hearing : 20/05/2021 उदघोषणा क� तार�ख/Date of Pronouncement : 20/05/2021 आदेश/Order PER N.K. SAINI, VICE PRESIDENT
This is an appeal by the Assessee against the order dated 18/11/2019 of Ld. CIT(A)-3, Gurgaon. Following grounds have been raised in this appeal:
“1. That order passed U/s 250(6) of the Income Tax Act, 1961 by the Ld. Commissioner of Income Tax (Appeals)-3 is against law and facts on the file inasmuch as he was not justified to arbitrarily decide the appeal ex parte.
2. That the Ld. Commissioner of Income Tax (Appeals)-3, further gravely erred to uphold the action of the ld. Assessing Officer is disallowing loss amounting to Rs. 89,57,020/- written off on investment on the ground that this investment had never been passed through the Profit and Loss Account.”
From the aforesaid grounds, it is gathered that only grievance of the assessee relates to the ex parte order passed by the ld. CIT(A) without affording opportunity of being heard.
2 ITA 110/Chd/2020 M/s Bhushan Information Technologies P Ltd. Vs DCIT
The facts of the case in brief are that the assessee e-filed its return of income on 29/09/2015 declaring NIL income which was processed U/s 143(1) of the Income Tax Act, 1961 (hereinafter referred to as, the Act) on 02/08/2016 and refund alongwith interest was issued to the assessee. Later on, the case was selected for scrutiny and the A.O. framed the assessment at an income of Rs. 9,52,805/- by making additions of Rs. 89,57,020/- against the returned loss of Rs. 80,04,215/-.
4. Being aggrieved, the assessee carried the matter to the ld. CIT(A), who dismissed the appeal by observing in para 3.1. and 3.2 of the impugned order as under:
“3.1 Notice u/s 250 of the Act was issued in the appellate proceedings for the year under consideration, fixing the case of hearing on 24/05/2019, 15/07/2019 and 06/11/2019 respectively. However nobody appeared in response to these notice(s) issued. No submissions were filed by the appellant during the entire appellate proceedings. 3.2 The aforesaid circumstances show that the appellant is not interested to pursue its appeal. In the absence of any reply from the appellant, the matter is being decided ex parte. The maxim ‘vigilantibus non- derminetibusjurasubvenunt’ i.e. the law assist those who are vigilant and not those who sleep over their rights” is applicable in this case.”
Now the assessee is in appeal.
The ld. Counsel for the assessee submitted that the ld. CIT(A) dismissed the appeal without providing due and reasonable opportunity of being heard by passing the impugned order ex parte and even it was not mentioned as to whether the notice of hearing was served upon the assessee.
In her rival submissions, the ld. Sr.DR, although supported the impugned order passed by the ld. CIT(A) but could not controvert the aforesaid contention of the ld. Counsel for the assessee.
3 ITA 110/Chd/2020 M/s Bhushan Information Technologies P Ltd. Vs DCIT
We have considered the submissions of both the parties and perused the material available on the record. In the present case, it is an admitted fact that the ld. CIT(A) passed the impugned order ex parte. He simply stated that the notices of hearing were issued to the assessee and last one was for hearing on 06/11/2019. However, no where it is mentioned that the notice for hearing issued to the assessee was served upon the assessee. It is well settled that nobody should be condemned unheard as per the maxim “audi alterm partem”. We therefore, by keeping in view the principles of natural justice, deem it appropriate to set aside the impugned order and restore the matter back to the file of the ld. CIT(A) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of hearing to the assessee.
In the result, appeal of the assessee is allowed for statistical purposes.
(Order pronounced in the open Court on 20/05/2021)