GLOBE OP FINANCIAL SERVICES (INDIA) PVT LTD.,MUMBAI vs. CIT (A), NFAC, DELHI

At the outset, learned AR invited our attention to ground No. 1 relating to non-granting of opportunity of personal hearing to the assessee as required by the provisions of paragraph 12(3) of the Faceless Appeals Scheme, 2021 dated 20.12.2021. The Learned AR also invited our attention to the letters written by the assessee to the learned CIT(A) seeking opportunity for personal hearing. Accordingly, the Learned AR submitted that the Ld CIT(A) did not grant opportunity of personal hearing to the assessee and the same is violative of the provisions of Faceless Appeals Scheme, 2021. Accordingly, he contended that the impugned order is liable to be quashed.

The Learned DR, on the contrary, submitted that the learned CIT(A) has passed the impugned order by considering the written submissions filed by the assessee and hence no prejudice has been caused to the assessee.

We heard the rival contentions on this preliminary issue. We noticed that the assessee has requested Ld CIT(A) for personal hearing as per provisions of paragraph 12(3) of the Faceless Appeals Scheme, 2021 by filing two letters dated 17.3.2022 and 15.9.2022 before him. Despite the request of the assessee, it is noticed that the learned CIT(A) has passed the order without providing the opportunity of personal hearing. Since it is in violative of provisions of Faceless appeals scheme, 2021, we are of the view that the impugned order passed by the learned CIT(A) cannot be sustained. Accordingly, we set aside the order passed by the learned CIT(A) and restore all the issues to his file for adjudicating them afresh after providing adequate opportunity of personal hearing to the assessee as required under the provisions of faceless appeals scheme, 2021.