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Facts
The assessee filed an appeal against an order passed by the Ld. Commissioner. The appeal was challenging an assessment order that was decided by the Ld. Commissioner on a later date. It was observed that it was not clear if the assessee was served any notice or afforded an opportunity to be heard.
Held
The Tribunal noted a potential violation of natural justice as there was no clear indication of notice being served or an opportunity for hearing being provided to the assessee. Therefore, the impugned order was set aside.
Key Issues
Whether principles of natural justice were violated due to lack of notice and opportunity of hearing to the assessee. If not, the case was remanded for fresh adjudication.
Sections Cited
250, 147, 144B
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Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH : NAGPUR
Before: SHRI NARENDER KUMAR CHOUDHRY
This appeal has been preferred by the assessee against the order dated 13/11/2024 impugned herein passed by the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [in short, “Ld.Commissioner”] u/sec. 250 of the Income Tax Act, 1961 (for short, “the Act”) for the Assessment Year (for short, “AY”) 2017-18.
2 ITA.No. 607/NAG/2024 2. In this case, assessee by filing first appeal before the Ld. Commissioner on 27/04/2022 challenged the assessment order dated 30/03/2022 u/sec. 147 r.w.s. 144B of the Act, which was decided by the Ld. Commissioner on dated 13/11/2024.
Admittedly, from the impugned order, it is nowhere appears “as to whether any notice has ever been served upon the assessee and/or any opportunity of being heard was afforded or not. Thus, considering the peculiar facts and circumstances of the case, as it appears that there is a violation of principles of natural justice, this Court is inclined to set aside the impugned order and for just and proper deduction of the case and substantial justice, remanding the instant case to the file of Ld. Commissioner for decision afresh, suffice to say, by affording a reasonable opportunity of being heard to the assessee.
The assessee is also directed to comply with the notice to be issued and file relevant submissions/ documents, as would be essentially required by the Ld. Commissioner for proper and just decision of the case.
In the result, appeal of the Assessee is allowed for statistical purposes.