M-STAR HOTELS PVT. LTD,KOCHI vs. THE ITO CORP.WARD-1(3), KOCHI

These appeals by the assessee are directed against different orders of Ld. CIT(A) dated 15.11.2021 for the assessment years 2012- 13, 2014-15 & 2015-16. The assessee has raised various grounds, which are common in nature. Hence, these are clubbed together and disposed by this common order for the sake of convenience. The main ground in this appeal is that Ld. CIT(A) disposed of the appeal of the assessee without giving fair opportunity of hearing to the assessee.

Facts of the case are that the assessee has filed appeal before Ld. CIT(A) consequent to which notice was issued on 6.1.2021 seeking the assessee to file written submission electronically before 21.1.2021. However, no response from the assessee was received. However, one more notice was issued seeking the assessee to file submissions vide notice dated 16.9.2021 to file the submissions before 1.10.2021. But no response received from the assessee. Finally, one more notice was issued on 6.10.2021 to file the submissions before 21.10.2021. Inspite of that, no response was received from the assessee. Consequent to this, Ld. CIT(A) dismissed the appeal confirming the order of the AO as there was no details furnished by assessee rebutting the findings of the AO. Against this, assessee is in appeal before us stating that an opportunity may be given to the assessee to put its case before NFAC. As seen from the records, CIT(A), NFAC disposed of the appeals of the assessee ex- parte without giving fair opportunity of hearing. In our opinion, the Ld. CIT(A) ought to have been decided the case on merit instead of TO 15/Coch/2022 M/s. M-Star Hotels Pvt. Ltd., Kochi

In the result, the appeals of the assessee are partly allowed for statistical purposes. Order pronounced in the open court on 4th Aug, 2022