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TMI Blog2013 (4) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the said reports were not put before it and hence the opportunity was not provided to it to submit its view on the adverse remarks, if any, made by the lower authorities. The said action of Ld CIT violates the principles of natural justice. Under these circumstances, as observed in the decision of the Hon'ble Jurisdictional Kerala High Court in the case of Adarsha Vidyanidhi Trust vs. CIT (2007 (1) TMI 148 - KERALA High Court) the order passed by the Ld. CIT cannot be treated as a valid one and is liable to be quashed. - I.T.A. No.550/Coch/2011 - - - Dated:- 15-2-2013 - N. R. S. Ganesan, JM And B. R. Baskaran, AM,JJ. For the Assessee Shri K.I. Abraham, CA For the Revenue Smt. S. Vijayaprabha, Jr. DR Shri M. Anil Kuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. The Ld. Counsel for the assessee submitted that the Commissioner of Income- tax has taken the adverse decision against the assessee on the basis of reports obtained by him from the Assessing Officer and the Joint Commissioner of Income-tax. However, before taking the decision against the assessee, the Ld CIT should have provided an opportunity to explain the adverse remarks, if any in the said reports. Accordingly, the Ld A.R contended that the impugned order passed by the Ld. CIT is against the principles of natural justice and therefore, the said order is liable to be quashed. In this connection, the Ld. Counsel relied on the decision of the Hon'ble Jurisdictional Kerala High Court in the case of Adarsha Vidyanidhi Trust vs. CIT (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being heard to the assessee to rebut the adverse remarks, if any in the said reports. Thus the said action of Ld CIT violates the principles of natural justice. Under these circumstances, as observed in the decision of the Hon'ble Jurisdictional Kerala High Court in the case of Adarsha Vidyanidhi Trust vs. CIT, referred supra, the order passed by the Ld. CIT cannot be treated as a valid one and is liable to be quashed. 7. Accordingly, we set aside the order of the Ld. CIT and restore the matter back to his file with a direction to consider the application filed by the assessee afresh after affording necessary opportunity of being heard to the assessee; after obtaining the reply from the assessee on the reports submitted by the lower auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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