Pradeep Jain Vs ITO (ITAT Delhi)
In the present case, it is noticed that the AO issued notices u/s 148 and 142(1) of the Act at the address D-60, Noida Authority, Sector-108, Noida. However, the assessment was framed by mentioning the address of the assessee as P-3, Shop No. LGF 20, Krishna Apra Plaza, Sector-18, Noida, therefore, there is force in the submission of the assessee that the notices u/s 148 and 142(1) of the Act were issued at a wrong address i.e. the plot which was claimed to be not constructed at that time and the ld. CIT(A) has also passed the impugned order without bringing any material on record that the notice for hearing was served upon the assessee. It is well settled that nobody should be condemned unheard as per the maxim “audi alteram partem”. I, therefore, by keeping in view the principles of natural justice, deem it appropriate to remand this case back to the file of the AO to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee.
FULL TEXT OF THE ITAT JUDGMENT
This is an appeal by the assessee against the order dated 28.03.2018 of ld. CIT(A)-I, Noida.
2. Following grounds have been raised in this appeal:
“1. That the Ld. Commissioner of Income Tax(Appeals) Noida has erred in law as well as in facts in dismissing the appeal for want of prosecution because:-
(a) On 14-03-2018 assessee/appellant sought adjournment when no date was granted and informed to fix date of hearing through fresh notice.
(b) No notice of hearing fixing the date for 27-03-2018 was ever received.
(c) Under the statutory provisions of section 250 it is essential to fix a date and place of hearing of the appeal by giving notice through the appellant and the AO but no such notice was served on the assessee/appellant or on his authorised representative.
