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आदेश/Order
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the order dated 23.08.2019 of the Commissioner of Income Tax (Appeals)- 43, New Delhi [hereinafter referred to as ‘CIT(A)’]
The assessee in this appeal has taken following grounds of appeal:- -Chd-2019 Smt. Raj Batra, Chandigarh 2
1. That on the facts, circumstances and legal position of the case, the Worthy CIT(A) in Appeal No. 10043/2018-19 has erred in passing that order in contravention of the provisions of S. 250(6) of the Income Tax Act, 1961.
2. That on law, facts and circumstances of the case, the Worthy CIT(A) has erred in confirming the action of Ld. AO in initiating, continuing and then concluding the impugned assessment u/s 144 r.w.s. 147 of the Act and the whole impugned assessment deserves to be quashed.
3. That on law, facts and circumstances of the case, the Worthy CIT(A) has erred in confirming the action of Ld. AO in assuming jurisdiction over the appellant even when he lacked jurisdiction and therefore the whole of the impugned assessment deserves to be quashed.
4. That on law, facts and circumstances of the case, the Worthy CIT(A) has erred in confirming the action of Ld. AO in making addition of Rs. 19,89,000/- by treating the cash deposits in the bank as unexplained money u/s 69A even when such deposits were out of genuine and explained sources.
5. That on law, facts and circumstances of the case, the Worthy CIT(A) has erred in confirming the action of Ld. AO in making addition of Rs. 82,451/- on account of redemption of mutual funds u/s 111A as short term capital gain.
6. That on law, facts and circumstances of the case, the Worthy CIT(A) has erred in confirming the action of Ld. AO in making addition of Rs. 66,609/- on account of interest received from Kotak Mahindra Bank u/s 56 as other sources income.
7. That on facts, circumstances and legal position of the case, the impugned assessment order passed by the Ld. AO deserves to be quashed having been framed in haste and without affording reasonable opportunity of being heard.
-Chd-2019 Smt. Raj Batra, Chandigarh 3 8. That on facts, circumstances and legal position of the case, the impugned appellate order passed by the Worthy CIT(A) deserves to be set-aside having been passed in haste and without affording reasonable opportunity of being heard.
The assessee in is a Non-resident Indian (NRI). The main grievance of the assessee relates to the ex-parte order passed by the CIT(A) stating that the same is against the principles of natural justice.
During the course of hearing the Ld. Counsel for the Assessee, at the very outset, has stated that no notices of hearings for the dates fixed were received by the assessee, therefore, the CIT(A) was not justified in passing the ex-parte order without providing due and reasonable opportunity of being heard to the assessee. The Ld. Counsel has further submitted that even the assessment order passed by the Ld. DCIT (International Taxation) was an ex-parte order.
In his rival submissions the Ld. DR although supported the orders of the lower authorities but could not controvert the aforesaid contention of the Ld. Counsel for the Assessee.
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) as well as Assessing Officer passed the impugned orders ex-parte and nothing is brought on record to substantiate that the notices for hearing were served upon the assessee.
It is well settled that nobody should be condemned, unheard as per the -Chd-2019 Smt. Raj Batra, Chandigarh 4 maxim, “audi alteram pertam”. We, therefore, by keeping in view the principles of natural justice deem it appropriate to set aside this case back to the file of Assessing Officer to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee.
In the result, the appeal of the assessee stands allowed for statistical purposes.
Order pronounced on 08.06.2020.