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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 ..... hese circumstances, without going into the merits of the case, we hold that the order passed by CIT(A) is in violation of principles of natural justice and hence we set aside the matter with a direction to him to give the AO a proper opportunity of being heard and to decide the issues before him afresh. X X X X Extracts X X X X X X X X Extracts X X X X ..... d demand notice, and whether the appeal is within the time or not and para 7 therein shows that the concerned Assessing Officer has to intimate the learned CIT(A) as to whether he desires to be present at the hearing or not. In the light of the procedure prescribed therein, the Assessing Officer has to return the form and only upon obtaining information from the Assessing Officer, learned CIT(A) can dispose of the appeal. In the instant case, ITNS 51 was dated 21.4.2010 whereas appeal was posted for hearing on 7.6.2010 without obtaining information from the Assessing Officer as to whether he is interested in appearing or not. It may also be noticed that the date of hearing of appeal was not mentioned in ITNS 51 or by way of notice of hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the opinion that the standard format i.e. ITNS 51 may not, in strict sense, be treated as compliance with the statutory mandate provided under 250 of the Act, but even going by the procedure followed therein, learned CIT(A) should ascertain in writing as to whether the Assessing Officer desires to be present at the hearing. Para 7 in ITNS 51 reads as under "whether Income Tax Officer/Inspecting Commissioner of Income Tax desires to be present at the hearing…………". Section 250 on the other hand prescribes that the Assessing Officer can either be present personally or can make a request to permit the authorized representative to be present on his behalf; There is no column, in ITNS 51, to permit the authorized r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cases is, for reasons not known, that the Assessing Officers are not appearing before the first appellate authorities. There may be situations, where an Assessing Officer, who passed the order, may be interested in appearing before learned CIT(A) to put forth the points effectively in support of the conclusions reached by him but by the time an appeal is filed by assessee and ITNS 51 is sent to the Assessing Officer, next incumbent may not be interested in taking any action and might simply return the form to learned CIT(A). In certain cases even after returning ITNS 51 the appeal might take a longer time for disposal and by the time the case is fixed for hearing another officer may be dealing with the concerned assessee for a subseque ..... X X X X Extracts X X X X X X X X Extracts X X X X
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