Inshan Buildwell Pvt.Ltd. v. ITO, Ward-11(4), New Delhi
[Citation -2016-LL-1017-32]
| Citation | 2016-LL-1017-32 |
|---|---|
| Appellant Name | Inshan Buildwell Pvt.Ltd. |
| Respondent Name | ITO, Ward-11(4), New Delhi |
| Court | ITAT-Delhi |
| Relevant Act | Income-tax |
| Date of Order | 17/10/2016 |
| Assessment Year | 2005-06 |
| Judgment | View Judgment |
| Keyword Tags | opportunity of being heard • reasonable opportunity • speaking order • nil income |
| Bot Summary: | On the facts and circumstances of the case, the learned CIT(A) has erred, both on facts and in law, in passing the order without giving assessee an opportunity of being heard, in clear violation of the principle of natural justice. The relevant facts of the case are that the AO vide his order u/s 147/143(3) considering the fact that the assessee had declared a NIL income concluded the assessment at an income of Rs.9,02,250/- by making an addition u/s 68. Aggrieved the assessee came in appeal before the First Appellate Authority, assailing the addition made on merit as well as questioning the jurisdiction of the AO to pass the order. The CIT(A) gave a final opportunity to the assessee to appear on 16.03.2015. Sustained the addition made by the AO. Aggrieved by this, the assessee is in appeal before the ITAT. 3. The Ld.AR inviting attention to the impugned order requested that the opportunity of being heard may be granted to the assessee. Accordingly, considering the material available on record, I find that in the light of the submissions of the parties before the Bench, it would be appropriate to set aside the issue back to the CIT(A) with the direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. |