Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 20 - AT - Income TaxEstimation of income - Trading addition made on account of gross profit - CIT(A) directing to apply a G.P. rate of 11% to the sales for working out gross profit - Held that:- Case was fixed for hearing on 24.09.2010 after about one year when the case was earlier fixed on 5.10.2009. The Ld. CIT(A) mentioned that the accountant of the assessee attended the proceeding and requested for adjournment. The said request was rejected by mentioning that the appellate proceedings were going on since May, 2008, no other reasons has been given from the noting of the ld. CIT(A), it is clear that the case was fixed for hearing in the year 2010 only once on 24.09.2010 and on the said date the accountant of the assessee appeared and a request was made for adjournment. The ld. CIT(A) has not mentioned the contents of that request, there may be some compelling reasons for seeking the adjournment but nothing is mentioned in the impugned order. It is also noticed that the case was fixed for hearing by the ld. CIT(A) on 24.09.2010 and by rejecting the request of the assessee for adjournment the impugned order was passed on 27.09.2010. In our opinion, the ld. CIT(A) has not allowed an appropriate & proper opportunity of being heard to the assessee. It is well settled that nobody should be condemned unheard as per the maxim “Audi Alteram Pertam”. Thus we deem it appropriate to set aside the impugned order and remand the 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. The assessee is also directed to co-operate and not to seek undue or unwarranted adjournments. - Decided in favour of assessee for statistical purposes.
|