THALASSERY RANGE KALLUCHETHU VYAVASYA THOZHILALI SAHAKARANA SANGAM ,THALASSERY vs. INCOME TAX OFFICER, KANNUR

Shri T.M. Sreedharan, Advocate represented the assessee and Smt. J.M. Jamuna Devi, Sr. D.R. represented Revenue.

It was submitted by the learned A.R. that no notice of hearing was issued to the assessee before disposal of assessee’s appeals. It was the submission that the assessee may be granted an opportunity of being heard before the learned CIT(A).

In reply the learned D.R. vehemently supported the order of the CIT(A). It was the submission of the learned D.R. that the assessee has himself offered its income under the head “Other Sources”. & 254/Coch/2021 2 Thalassery Range Kalluchethu Vyasaya 5. We have considered the rival contentions. A perusal of the orders of the learned CIT(A), National Faceless Appeal Centre shows that there is no indication of issuance of notice of hearing. This being so there is violation of principles of natural justice. Under these circumstances we set aside the orders of the CIT(A) and the issues in the appeals are restored to the file of the learned CIT(A) for readjudication on merits after granting the assessee adequate opportunity of being heard.

In the result, the appeals filed by the assessee are partly allowed for statistical purposes.