M/S. KULPREET KOCHAR,NEW DELHI vs. DCIT, NEW DELHI

Since common issues are involved in both these appeals they were heard together and are disposed of by this common order for the sake of convenience.

The common grievance in both these appeals relate to the lack of opportunity of being heard before the first appellate authority.

In support affidavit of Rakesh Kumar Tiwari, CA of the assessee has been filed who in his affidavit has categorically stated that inspite of seeking adjournment for 3-4 days the CIT (A) has observed that no one attended and framed the appellate order.

It is prayed that if one more opportunity is given the assessee will be able to defend its case properly.

We have given careful consideration to the orders of the authorities below. We have also carefully considered the contents of the affidavit. In our considered opinion and in the interest of justice and fair play it would be appropriate to allow one more opportunity to the assessee before the first appellate authority. We accordingly set aside the matter before the CIT (A). The CIT (A) is directed to afford one more opportunity to the assessee. The 3 & 2761/Del/2015 assessee is directed to attend the appellate proceedings and furnish all the necessary details alongwith supporting evidences in support of its claims. The CIT (A) is directed to decide the issue afresh after hearing the assessee.

In the result, both the appeals are treated as allowed for statistical purposes. Order pronounced in the open court on 19.06.2018.