Additions without proper opportunity of being heard not justified

Ld. Counsel of the assessee submitted that the assessee has not been given proper opportunity of being heard. He submitted that the assessment order was passed on 28.12.2007. He submitted that the query in this regard came from the Assessing Officer on 20.12.2007. Within a short while of one week assessee was not in a position to submit the necessary details. The Assessing Officer has proceeded to make the additions without getting the details from the assessee. He further pointed out that the order of the Ld. CIT(A) is also exparte. He prayed that one opportunity may be given to the assessee, so that assessee may submit the necessary details before the revenue authorities. Ld. DR did not have any serious objection to this proposition. Accordingly, we set aside the issue to the file of the AO. The Assessing Officer shall  consider the case afresh, after giving the adequate opportunity of being heard to the assessee.

INCOME TAX APPELLATE TRIBUNAL, DELHI

I.T.A. No. 2723/Del/2012 – A.Y. : 2005-06

M/s JKD Capital & Finlease Ltd.

V/S.

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