M/s. G. Routes Business (P) Ltd. v. The I.T.O., Circle-1(1), Calicut
[Citation -2016-LL-0928-196]
| Citation | 2016-LL-0928-196 |
|---|---|
| Appellant Name | M/s. G. Routes Business (P) Ltd. |
| Respondent Name | The I.T.O., Circle-1(1), Calicut |
| Court | ITAT-Cochin |
| Relevant Act | Income-tax |
| Date of Order | 28/09/2016 |
| Assessment Year | 2014-15 |
| Judgment | View Judgment |
| Keyword Tags | opportunity of being heard |
| Bot Summary: | Assessee Appellant) Revenue -Respondent) PAN No. AAECG 6020H Assessee By Shri C.B.M. Warrier, CA Revenue By Shri A. Dhanaraj, Sr. DR Date of Hearing 27/09/2016 Date of pronouncement 28/09/2016 ORDER PER BENCH: These three appeals of the assessee arise from the different orders of the Ld. CIT(A), Kozhikode each dated 24/03/2016 for the F.Y. 2013-14 in respect of different quarters. Accordingly, a letter dated 10/03/2016 was issued to the assessee to cure the above defects on 14/03/2016 but the assessee did not cure the defects and the Ld. CIT(A) passed the order on 24/03/2016, rejecting both the appeals in limine. The Ld. Counsel for the assessee, Shri C.B.M. Warrier, CA argued that the assessee was not given sufficient opportunity of being heard to the assessee. The assessee was preparing to cure the defects and in the meanwhile, notice was served on him on 14/03/2016 and the Ld. CIT(A) passed the order on 24/03/2016 without giving sufficient opportunity of being heard to the assessee. The Ld. DR relied upon the order of the Ld. CIT(A). We find substance in the arguments of the Ld. Counsel for the assessee, Shri C.B.M. Warrier, CA. The letter was served on the assessee on 14-03-2016 and the order was immediately passed by the Ld. CIT(A) on 24/03/2016. In the circumstances and facts of the case, we direct the Ld. CIT(A) to give one more opportunity to 3 ITA Nos.285-287/Coch/2016 GJ copy to: 1. |