CENTRAL RAILWAY EMPLOYEE CO-OP CREDIT SOCIETY LTD,MUMBAI vs. ITO 17(3)4), MUMBAI

During hearing of this appeal, the ld. counsel for the assessee, Shri Deepak Tikekar, filed a photocopy of letter showing that on the appointed date of hearing i.e. 10/04/2008, the assessee was directed that the appeal has been adjourned and fresh notice of hearing will be issued. This letter also bearing the seal of the office the Ld. Commissioner of Income Tax (Appeal) along with signature. This factual matrix was not controverted by the ld. DR, Ms. Mahua Sarkar. 2.1. We have considered the rival submissions and perused the material available on record. Without going into much deliberation/merits of the appeal, as canvassed by ld. counsel for the assessee, we find that there is a noting on the photocopy that ‘Adj. and fresh notice will be issued’, which is duly bearing the seal and signature from the office of the Ld. Commissioner of Income Tax (Appeal). The order was passed on the next day itself i.e. 11/04/2008, meaning thereby, the principle of natural justice demands that no person should be condemned unheard, therefore, we direct the Ld. 3 Central Railway Employee Co-op. Credit Society Ltd. Commissioner of Income Tax (Appeal) to adjudicate the appeal of the assessee afresh on merit. Needless to mention here that the assessee be provided due opportunity of being heard. The assessee is at liberty to furnish necessary evidence, if any, in support of its claim. The assessee is directed to approach the office of the First Appellate Authority within one month from the receipt of this order. The Ld. Commissioner of Income Tax (Appeal) is free to adjudicate the appeal of the assessee on a mutually pre decided date. Thus, the appeal of the assessee is allowed for statistical purposes only. Finally, the appeal of the assessee is allowed for statistical purposes only. This order was pronounced in the open court in the presence of the ld. representatives from both sides at the conclusion of the hearing on 28/11/2016.