Managalaya Buildtech Pvt. Ltd. Vs ITO (ITAT Delhi)
Delhi ITAT set aside the order of CIT(A) for violation of principles of natural justice & restored the appeal for fresh adjudication. Tribunal noted that Assessee had specifically requested a virtual hearing due to technical constraints, but CIT(A) neither granted the request nor assigned any reasons for its rejection.
ITAT further observed that additions were upheld without a speaking order & without proper consideration of Assessee’s submissions, AO’s remand report & Assessee’s rejoinder with supporting documents. Holding that denial of an effective opportunity of hearing is unsustainable in law, Tribunal directed CIT(A) to decide the appeal afresh after providing adequate opportunity & adhering to principles of natural justice. Appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal by the assessee is preferred against the order of the NFAC, Delhi dated 16.04.2024 pertaining to A.Y. 2015-16.
2. The solitary substantive grievance in this appeal filed by the assessee is that the ld. CIT(A) has violated the principles of natural justice by passing an adverse order against the assessee when the assessee specifically requested for virtual hearing due to technicality of the assessee.
3. At the very outset, the ld. counsel for the assessee vehemently contended that the ld. CIT(A) has denied the assessee’s request for virtual hearing and failed to pass a speaking order. It is the say of the ld. counsel for the assessee that the ld. CIT(A) has upheld the additions made by the Assessing Officer without even considering and discussing the submissions filed by the assessee alongwith remand report issued by the Assessing Officer and rejoinder filed by the assessee alongwith relevant documents.
