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TMI Blog2012 (8) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... also raised a ground regarding not allowing opportunity of hearing to the AO before passing the order. The assessee in the cross-objection has only supported the order of the CIT(A) granting the relief to the assessee. 3. Case of the revenue, at the outset, is that learned CIT(A), being a quasi judicial authority, ought to have given him a proper opportunity of being heard and an order passed without giving sufficient opportunity to the Assessing Officer would be considered to be in violation of principles of natural justice and therefore liable to be set aside. Learned Departmental Representative submitted that the first appellate authority follows its standard procedure of serving a form to the Assessing Officer concerned, soon after an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... followed by the Commissioner (Appeals) in disposing of the appeal. Intention of the Legislature is clear from a plain reading of the section; Sub-section (1) of section 250 mandates that the Commissioner (Appeals) shall fix a day and place for the hearing of appeal, and shall give notice of the same to the Appellant and to the Assessing Officer against whose order the appeal is preferred. Sub-clause (2) therein states that the Assessing Officer has a right to be heard, either in person or by an authorized representative, on the date fixed for hearing. It is well settled that the proceedings before the Appellate Commissioner are quasi-judicial proceedings and therefore he is under an obligation to pass an order in conformity with the rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the standard format whereby the Assessing Officer is required to return the form. Assuming for a moment that ITNS 51 dated 21.4.2010 was served on the Assessing Officer on the same date, learned CIT(A) ought to have waited for one month and if the ITNS 51 is not returned by duly filling up the form, a duty is cast upon learned CIT(A) to inform the Assessing Officer the date of hearing. In the instant case, no such notice informing the date of hearing was sent to the Assessing Officer. It is not in dispute that ITNS 51, sent to the Assessing Officer, was not returned to learned CIT(A). 7. Though the powers of learned CIT(A) are co-terminus with that of the Assessing Officer, under law he performs a dual role i.e. he can take into consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment record of preceding year, and he may be interested in appearing before learned CIT(A), provided the date of hearing is known to him, but the present procedure followed by Commissioners would virtually be denying an effective opportunity to the Assessing Officer in such cases. We hope that all learned Commissioner (Appeals) would have a re-look on this aspect and the mandate of section 250 of the Act and give proper opportunity of hearing to the Assessing Officers concerned, by sending notices to the Assessing Officers whenever a case is adjourned and re-fixed for hearing. 9. Reverting to the case on hand, it is not in dispute that ITNS 51 was not returned by the Assessing Officer, hence learned CIT(A) is not justified in presuming ..... X X X X Extracts X X X X X X X X Extracts X X X X
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