TMI Blog2021 (6) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 411 - ITAT CHANDIGARH] . Accordingly, it is seen that since in the facts, the written submissions were not sufficient to grant a relief, then notice to the said effect necessarily should have been given to the assessee. As evident that the opportunity of placing supporting facts or arguments admittedly has not been provided. In these circumstances, considering the prayer of the parties, the issue is remanded back to the file of the AO with a direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. The assessee in its own interests is advised to make full and proper compliances before the said authority as failing which it is made clear that the AO shall be at libert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the CIT(A), hence this was the reason for seeking time. The request seeking time in both the appeals was accordingly withdrawn orally and the appeals were argued. Referring to the record it was submitted that written submissions had been filed before the CIT(A) and if further documents were necessary then the opportunity to file these should have been provided. Referring to the record it was submitted no such opportunity was provided. Accordingly Ground No. 1 raised in both the appeals was argued. For the sake of completeness it is being reproduced from ITA 1261/CHD/2019: 1. That the Learned Commissioner of Income Tax (Appeals) Shimla, Himachal Pradesh has erred in sustaining the order passed by the Learned Assessing Officer, Badd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the order may be set aside and the matter may be remanded to the A.O. for verifying the record, past history and supporting documents etc. in the light of the decision of the Apex Court. 5. Said request on a consideration of facts was not opposed by the Sr. DR as admittedly the order under challenge in both the appeals had been passed considering written submissions. The documentary evidence and past history necessarily to be considered for deciding the issue, it was agreed needs to be addressed by the A.O. first. 6. I have heard the parties and perused the material available on record. In the facts of the present case. It is seen that in the facts of the present cases, the assessee apparently was not heard. No doubt the written su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Rule of law necessitates that the procedure required to be adhered necessarily envisages a right to be heard. 7. Similarly, a reference may also be made to order dated 28.04.2021 in ITA 1500/CHD/2019 in the case of Shri Parminder Singh Grewal Vs. ITO. It has been held that once written submissions made available do not warrant the relief prayed for, then this fact should be conveyed to the assessee so as to provide an opportunity to make good any shortcoming on facts and law noticed. In the said decision, it has been clearly held as under: In terms of the due process of law, it goes without saying that the assessee was entitled to be put to such notice in all fairness. The principle that no one should be condemned unheard is in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s which strike at the non negotiable axiom namely justice should not only be done but seen to be done are expected to be adhered to when the State acts exercising its vast powers over its citizens. The actions are expected to be carried out in fairness. These are the bare minimum standards which are expected to be adhered to. Fair play pre supposes as has been oft laid down fair notice of charge, and place of hearing, opportunity of effective hearing to address the charge and speaking order addressing the reasons for agreeing or disagreeing with the claims put forth. Audi alteram partem which is one of the foundational and fundamental bed rocks of natural justice means and includes that no one should be condemned unheard. Though these Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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