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2022 (9) TMI 983 - Income Tax
Assessment order passed u/s 143(3) r.w.s 254 r.w.s 144B - Assessing Authority has not complied with the said directions and has proceeded to pass the impugned order without considering or appreciating the specific directions issued by the Tribunal, as such, the impugned order deserves to be set aside on this ground alone - HELD THAT:- Directions issued by the ITAT while remitting the matter back to the Assessing Authority, it becomes abundantly clear that specific and definite directions were issued to the Assessing Authority to comply before passing the impugned order. However, a perusal of the order will clearly indicate that the said directions have not been complied with by the Assessing Authority as is clear from the impugned order itself.
It is also relevant to state that though the Tribunal has directed the Assessing Authority to afford sufficient and adequate opportunity of being heard to the petitioner, the Assessing Authority has granted only a period of two days from 22.09.2021, on which date show-cause notice was issued and called upon the petitioner to furnish his reply on or before 24.09.2021. It is needless to state that a short period of time given by the Assessing Authority to the petitioner to furnish his reply is not only contrary to the directions issued by the ITAT but is also violative of principles of natural justice and the same deserves to be quashed on this ground also.
In view of the specific assertion on the part of the petitioner that if one more opportunity is granted, the petitioner would produce additional documents in support of his claim and in consonance with the directions issued by the ITAT while remitting the matter back to the authority, the impugned order deserves to be set aside on this ground also by providing one more opportunity to the petitioner to produce additional materials in terms of the directions issued by the ITAT.