TMI Blog2012 (7) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... ation cannot be valid reason for denying an opportunity of hearing to the assessee - because the act provides an opportunity of hearing before taking any action u/s 263 and such opportunities cannot be substituted in a subsequent proceedings his order deserves to be set aside - in favour of assessee. - ITA No. 2364/Del/2011 - - - Dated:- 13-6-2012 - SHRI RAJPAL YADAV AND SHRI T.S. KAPOOR JJ. Appellant by: S/Shri Sandeep Sapra, Jeetan Nagpal Miss Divena Gupta, ARs Respondent by: Shri Sanjay Bahadur, CIT(DR) ORDER PER RAJPAL YADAV: JUDICIAL MEMBER The present appeal is directed at the instance of the assessee against the order of Learned Commissioner dated 29.03.2011 passed under section 263 of the Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pawan Basu by raising construction on the land owned by her and making value addition in her property which on expiry of lease deed would vest in her. He issued a show-cause notice on 18.3.2011. The assessee was supposed to give reply on or before 25.3.2011. The assessee filed an application on 23.3.2011 for inspection of the assessment record. The assessee moved one more application on 28.3.2011 for inspection of the record. On 29.3.2011, assessee filed written submissions and objections to the notice issued by the Learned Commissioner. It also sought an opportunity of hearing before passing any order. Learned Commissioner took into consideration all these aspects but observed that it is not practicably possible to grant an opportunity o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es proposed by him and therefore his request is rejected. However, Shri Nagpal has already filed detailed written submissions which have been considered . 3. The learned counsel for the assessee pointed out that Learned Commissioner has committed a factual error by mentioning that Shri Sanjay Arora appeared before him and argued the case. Shri Arora appeared only for inspection of the record to collect all the information. The written submissions have been prepared on 28.3.2011 and submitted before the Learned Commissioner. Thereafter, an opportunity of hearing was sought which has been denied by the Learned Commissioner. Learned Commissioner has passed the order on 29.3.2011. He submitted that due opportunity of hearing was not granted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ejudicial to the interest of the revenue, he may, after giving the assessee an opportunity of being heard and after making necessary inquiries as he deems fit pass such orders thereon as the circumstances of the case justify. The section contemplates an opportunity of hearing to the assessee before passing any order. To hold dwell charge at the end of Learned Commissioner and the paucity of time at a particular station cannot be valid reason for denying an opportunity of hearing to the assessee. We do not find any force in the arguments of Learned DR that he simply set aside the assessment order and assessee will get an opportunity of hearing before the Assessing Officer in the consequential proceedings required to be conducted by the Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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