SULAKSHANA,PUNHANA vs. INCOME TAX OFFICER , GURGAON

The appellant-assessee, vide eight grounds of appeal, had challenged the impugned appellate ex parte order of the CIT(A) being against the principle of natural justice as proper opportunities of being heard were never provided by the CIT(A). Further, the justification for issuance of notice u/s 148 of the Income Tax Act, 1961 [In short ‘the Act’] beyond four years by the Assessing Officer, quantum of addition upheld by the CIT(A) and charging of interest u/s 234A and 234B of the Act were also challenged.

The Ld. AR submitted that the case should be remanded back to the Assessing Officer for making assessment de novo. Therefore, the case was not heard on merit and legal issue raised in the appeal.

The ld. DR, placing reliance on the assessment order and the appellate order, submitted that the opportunities of being heard were sufficiently given not only by the Assessing Officer but by the CIT(A) also. Hence the Ld. DR argued that the findings of the subordinate authorities needed upholding.

We have heard both the parties at length. We have considered the facts of the case in entirety and perused the orders of the subordinate authorities. We are of the considered view that the case of the appellant-assessee is fit for remitting back to the Assessing Officer for passing the assessment order de novo after affording reasonable opportunities of being heard. We are refraining from commenting on merit and legal issue of the case.