SH. TEJVEER SINGH MALIK,DEHRADUN vs. ITO, DEHRADUN

The main grievance of the assessee in this appeal relates to the confirmation of the order passed by the AO u/s 154 of the Act.

Facts of the case in brief are that the assessee filed the return of income on 29.02.2008 declaring an income of Rs.1,36,347/- which was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter referred 2 Tejveer Singh Malik to as the Act) on 12.09.2008. Thereafter the AO rectified the order u/s 154 of the Act on 06.02.2009 on account of calculation mistake and assessed the income at Rs.2,58,885/-.

Against the said order the assessee preferred an appeal to the ld. CIT(A) who confirmed the action of the AO by passing the ex-parte order.

Now the assessee is in appeal.

We have considered the submissions of both the parties and carefully gone through the material available on the record. In the present case, it is an admitted fact that the ld. CIT(A) passed the impugned order ex-parte without giving an opportunity of being heard to the assessee. Even in the body of the order, he mentioned that non- appeared for appellant i.e. assessee and the department. He also did not mention that any notice of hearing was sent to the assessee. It is well settled that nobody should be condemned unheard as per maxim “audi alteram partem”. In the present case, since no opportunity of being heard was given by the ld. CIT(A) to the assessee. We, therefore, deem it appropriate to set aside this case back to the file of the ld. CIT(A) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee.