M/S. JAMINI EXPORTS,NEW DELHI vs. ACIT, NOIDA

The present appeal filed by assessee is against the order of CIT(A)-I, Noida, dated 11.11.2016 relating to Assessment Year 2009-10 against the आयकर अपील सं. / ITA No:- 2842/Del/2017 order passed under section 144 of the Income-tax Act, 1961 (in short ‘the Act’).

The present appeal has been decided ex parte by the CIT(A). We also find that the assessment order has been passed by the AO under section 144 of the Act. The issue needs to be decided on merits. The case of the assessee before us is that no adequate opportunity of being heard was allowed to the assessee as on the date the orders were passed by the authorities below, the Director Mr. Sarvottam Mukesh Sahgal was in judicial custody at the relevant time. The learned AR for the assessee pointed out that the said Director is now free.

In the totality of facts and circumstances, we are of the view that for deciding the appeal of the assessee reasonable opportunity of hearing should be provided to the assessee, as is the dictate of principles of natural justice. In view thereof, we set aside the issue on merits to the file of AO to decide in accordance with law after allowing reasonable opportunity of hearing to the assessee.

In the result, appeal filed by the assessee is allowed.