9911796707
TMI Blog2012 (7) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... th Rules 8 of the ITAT's Rules, they are descriptive and argumentative in nature. In brief, the assessee has taken seven grounds of appeal which further contains sub-grounds. In ground Nos.1 to 4 and in their sub-grounds, assessee has pleaded that Learned Commissioner has erred in setting aside the assessment order by exercising powers under sec. 263 without providing an opportunity of hearing to the assessee. 2. We have heard the learned representatives appearing for the respective parties and with their assistance gone through the record carefully. It emerges out from the record that assessee is an educational society enjoying registration under section 12A of the Act. It has filed its return of income for assessment year 2006-07 on 5.6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above noted facts and circumstances of the case, the undersigned considers that the order has been passed by the A.O. without proper application of mind to the facts as available on record. Accordingly, notice under sec. 263 of the I.T. Act, 1961 was issued on 18.03.2011 fixing the case for hearing on 25.03.3011. On assessee's request inspection of the assessment records was accorded to the assessee and extract of the order sheet entries demanded by the assessee were provided to it. The assessee also filed written submissions dated 24.03.2011 and 29.03.2011 which are duly considered and placed on record. Shri Sanjay Arora, FCA authorized counsel of the assessee also appeared before the undersigned and argued the case. Shri Jeetan Nagpal, C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Hon'ble Allahabad High Court in the case of JP Srivastava & Sons reported in 111 ITR 326, Sahara India vs. CIT reported in 300 ITR 403 (S.C) and in the case of Sak Industries Pvt. Ltd. Vs. DCIT (Del) 2012 19 Taxman. com 237. On the strength of Hon'ble Supreme Court's decision in the case of Automotive Tyre Manufacturer Vs. Designated Authority & Ors. 2011 (2) SCC 258, submitted that written submissions are no substitute for an oral hearing. A personal hearing enables the authorities concerned to watch the demeanor of the witnesses etc. and also cleared up his doubts during the course of the arguments. The learned counsel for the assessee placed on record copies of all these judgments. On the other hand, Learned DR submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der sec. 263 of the Act and such opportunities cannot be substituted in a subsequent proceedings. Learned Commissioner has to show reasons as to why the order of the Assessing Officer is erroneous as well as prejudicial to the interest of the revenue. Before exhibiting the erroneousness of the order and its prejudice to the revenue, he has to give an opportunity of hearing to the assessee, who can demonstrate that the order is neither erroneous nor prejudicial. If assessee is able to demonstrate this aspect, then there cannot be second proceeding where the alleged opportunity would be provided to the assessee. Considering all these aspects and the observations of the Learned Commissioner extracted supra, we are of the view that his order ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
