M/S. KRISHNA CORPORATION,SURAT vs. DCIT, CIRCLE-3(2), SURAT

The captioned appeal filed by the assessee, pertaining to Assessment Year 2014-15, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals)-3 [in short ‘ld. CIT(A)’], Surat in Appeal No.CIT(A), Surat-3/10800 /2016-17dated 28.09.2018, which in turn arises out of an assessmentorder passed by Assessing Officer u/s 143(3)of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) dated 19.12.2016.

At the outset itself, the ld. Counsel for the assesseeassailed the impugned order by contending that assessee could not represent his case before Ld. CIT(A) and the order being an ex parte order, stood vitiated on account of violation of principle of natural justice. Learned Counsel submits that during the appellate proceedings, Ld. CIT(A) has issued notices for hearing. The first notice of hearing was not served on the assessee. However, second notice of hearing was served on the assessee and in response to that notice, assessee sought adjournment. The assessee has again took adjournment against the notice dated 6.03.2018. However, Ld.CIT(A) issued final show cause notice which was never served on assessee. Had the final show cause notice been served on the assessee, the assessee would have attended the hearing during the appellate