TMI Blog2013 (10) TMI 1513X X X X Extracts X X X X X X X X Extracts X X X X ..... he ld CIT(A) has committed serious error in not accepting the fact that the assessment order has been served on appellant on 16.2.2008 i.e. after 46 days from the period of limitation for which the assessment order is nullity in the eyes of law. 2. That the ld CIT(A) has erred in law and in fact by not considering that the AO has violated the principles of natural justice by calling for return of income u/s.153A of the Income tax Act, 1961. 3. That the ld CIT(A) has erred in law and in fact by not considering that the AO has not given reasonable opportunity to the appellant to produce evidence in support of return and has violated the principles of natural justice so far as the issuance of notice u/s.143(2) of the Act is concerned. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubaneswar. The Assessing Officer has issued notice dated 22.10.2007 under section 153A of the Income tax Act, 1961, after a lapse of more than 2 years after the search, requiring the assessee to file return of income within seven days from the receipt of the said notice. AO without giving reasonable opportunity to deliver the return of income has threatened vide his letter 20.12.2007 to file prosecution complaint against the assessee for non filing of return of income but assessee has filed the return of income for various assessment years. AO without ignoring the said declaration enclosed with the return of income and written submission has passed a cryptic assessment order in the respective assessment years without following principles of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AR has not challenged the validity and legality of the impugned notice and has cooperated with the assessment proceedings. The case was adjourned at the request of ld AR. In view of this, no merit is found in this ground and Ground No.2 is accordingly dismissed. 5. Earlier, these appeals were fixed for hearing on 1.10.2013 and the appeals were adjourned to 4.10.2013 at the request of the assessee s representative vide letter dated 1.10.2013. However, none appeared on behalf of assessee on the date fixed for hearing. We, therefore, proceed to decide the appeals exparte qua the assessee after hearing ld D.R. and on the basis of material available on record. 6. We have gone through Ground Nos.1 to 3 taken by the assessee, wherein, in Gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nguage conferring such right that is a part and parcel of principles of natural justice. Where an authority is required to act in a quasijudicial capacity, it is imperative to give appellant an adequate opportunity of being heard before deciding the appeal. The aim of the rule of natural justice is to prevent miscarriage of justice and denial of principles of audi alteram partem results into such miscarriage of justice. Therefore, the Learned CIT(A) should have afforded reasonable opportunity of being heard to the assessee. Therefore, in order to impart substantial justice to the assessee, we reverse the orders of ld CIT(A) and restore the appeals to the file of the AO to decide Ground Nos.1 to 3 afresh after giving reasonable opportunity t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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