Loading judgment…
Facts
The assessee appealed against the CIT(A)'s order for AY 2014-15, contending that neither the Assessing Officer (A.O.) nor the CIT(A) provided a reasonable opportunity of being heard during the assessment proceedings. The assessee claimed not to have received an email notice from the CIT(A), and the A.O. framed the assessment with insufficient time after issuing the show cause notice.
Held
The Tribunal observed that the CIT(A)'s order failed to confirm if a hearing notice was served and found that the A.O. had given insufficient time (10 days) between the final show cause notice and the assessment. Consequently, the matter was restored to the file of the A.O. for fresh adjudication, with directions to afford a reasonable opportunity of being heard to the assessee.
Key Issues
Whether the assessee was afforded a reasonable opportunity of being heard by the lower authorities during the assessment proceedings for AY 2014-15.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Inturi Rama Rao & Shri Prakash Chand Yadav
O R D E R
Per Prakash Chand Yadav, JM :
The present appeal of the assessee is arising from the order of the learned Commissioner of Income-tax (Appeals) dated 2nd February, 2024 and it relates to the assessment year 2014-2015, having DIN & Order No.ITBA/NFAC/S/ 250/2023- 24/1046241986(1).
The learned Counsel appearing on behalf of the assessee at the outset requested for an opportunity of being heard before the Assessing Officer (A.O) as it is the contention of the assessee that the A.O has not afforded reasonable opportunity of being heard to the assessee.
The learned Departmental Representative relied upon the orders of the authorities below.
We have heard the rival submissions and perused the material available on record. When the bench asked the assessee as to why the assessee has not appeared before the Ld.CIT(A), the Counsel for the assessee answered that the assessee has not received any email from the office of the Ld.CIT(A). We observe that the Ld.CIT(A) in the impugned order has failed to point out as to whether any notice of hearing was actually served upon the assessee or not. Therefore, in the interest of justice, we restore this matter to the file of the A.O. for examining afresh. The matter is being sent to the A.O. because it is observed that the final show cause notice was issued to the assessee on 13thSeptember, 2021 and thereafter the assessment has been framed on 23rdSeptember, 2021, which in our opinion, is not sufficient time given to the assessee. Therefore, we are of the view that the matter requires fresh adjudication at the end of the A.O. Needless to say, the A.O. will afford reasonable opportunity of being heard to the assessee before passing any order.