TELECOM COMMUNICATIONS,SRINAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR
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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
Per Dr. M. L. Meena, AM:
This appeal has been filed by the assessee against the order of the Ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi dated
2 I.T.A. No. 238/Asr/2022 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
3 I.T.A. No. 238/Asr/2022 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
4 I.T.A. No. 238/Asr/2022 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
Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr./P.S.* Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order
