TEMSONN VESELEX IP LTD,NEW DELHI vs. DCIT, BANGALORE

A perusal of para-4 of the impugned order further demonstrates that some written submissions dated 10.09.2020 were taken into consideration, however, the Ld. CIT(A) while deciding the issue did not consider these to be sufficient then in all fairness this fact should have been confronted to the Temsonn Veselex IP Ltd. vs.ITO assessee. Accordingly, in the context of the grievance persisting after hearing the parties it is deemed to appropriate to set aside the impugned order back to the CIT(A) with a direction to grant an effective opportunity of being heard to the assessee and decide the appeal in accordance with law. It is seen that the First Appellate Authority has rejected the written submission. It goes without saying that if the written submissions were considered to be insufficient to grant relief which belief may have been entertained by the assessee, then it was incumbent upon the Ld. CIT(A) to put the assessee to notice of this fact. In case it is considered that relief prayed for was not allowable then opportunity to make good the submission should have been granted. Since no such effort appears to have been made the order cannot be upheld. Accordingly, in the interests of justice the impugned order is set aside back to the file of the CIT(A) with the directions to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. Said order was pronounced at the time of virtual hearing itself in the presence of the parties Webex.

In the result, both appeals of the assessee are allowed for statistical purposes.