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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
This appeal has been filed by the assessee against the order of the Ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi dated
Telecom Communications v. Dy. CIT 29.09.2022 in respect of Assessment Year 2015-16 challenging therein the impugned order on account of principle of natural justice.
At the outset, the ld. AR for the assessee submitted that the ld. CIT(A) NFAC has disposed of appeal of the assessee prior to the date fixed for final hearing, hence, the order passed by the NFAC is bad in law.
He contended that the assessee was deprived of filing of necessary submissions as the ld. CIT(A) NFAC passed the order prior to the date of hearing fixed, therefore, the order is bad in law. He requested that the impugned order may be remanded back to the ld. CIT(A) to adjudicate the issue afresh after granting adequate opportunity of being heard.
The ld. DR stands by the impugned order.
We have heard the rival contentions, perused the material available on record and the impugned order. Admittedly, the ld. CIT(A)/NFAC has passed the impugned order prior to the date fixed for final hearing. It is seen that as per the final notice issued u/s 250 of the Act dated 26.09.2022, the appellant was asked to submit its reply on or before 11.10.2020. However, the NFAC disposed of the appeal on 29.09.2022.
Thus, the appeal was disposed of 12 days is prior to the date of final hearing. Meaning thereby the appellant was deprived from furnishing the Telecom Communications v. Dy. CIT requisite details as per the annexure to the notice u/s 250 of the Act fixing the date of hearing on 11.10.2022 as above. We are of the considered opinion that such an act on the part of the ld. CIT(A)/NFAC is held to be in gross violations of principles of natural justice.
In the case of Executive Sales Pvt. Ltd. v. ITO that ITAT Delhi Benches held that a reasonable opportunity of being heard should be given to the assessee as per the principles of natural justice, irrespective the fact that the number of 10 times opportunity of being heard had already been given to the assessee.
Considering the facts of the case, we are of the considered view that this is a fit case to be restored back to the ld. CIT(A) to adjudicate the matter afresh after granting fresh opportunity of being heard to the appellant assessee to enable him to furnish the requisite details as per annexure enclosed to the notice fixing the hearing of the assessee as on 11.10.2022 or any further query raised. The ld. CIT(A) is directed to consider the written submission so filed during the course of appellate proceedings and issue a show cause notice on the issue of disputed additions made u/s 68 is being challenged by the appellant. Accordingly, the matter is remanded back to the file of the ld. CIT(A) to adjudicate the Telecom Communications v. Dy. CIT appeal afresh after granting adequate opportunity of being heard. No doubt, the assessee shall cooperate in the fresh proceedings before the ld. CIT(A)/NFAC.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 22.06.2023