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TMI Blog2016 (1) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee after two days i.e. on 27.02.2015. It is well settled that nobody should be condemned unheard as per the maxim “Audi Alteram Partem”, we therefore, keeping in view the peculiar facts of the present case, are of the view that a due and reasonable opportunity of being heard was not afforded to the assessee by the ld. CIT. In that view of the matter the impugned order is set aside and the ld. CIT is directed to decide the issue afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. - Decided in favour of assessee for statistical purposes. - ITA Nos. 2351, 2352/Del/2015 - - - Dated:- 19-10-2015 - Sh. N. K. Saini, AM And Smt. Beena A. Pillai, JM For The Assessee : Sh. K. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order had been passed much after the date of 25.02.2015. WITHOUT PREJUDICE TO ABOVE 4. That notice u/s 263 of I.T. Act dated 20.02.2015 was signed and issued by Ld. CIT, Haldwani on 20.02.2015 at Haldwani, However, on 20.02.2015, the Ld. CIT was not at Haldwani. Hence the said notice does not meet the requirement of Law. 5. That a photocopy of notice dt. 20.02.2015 u/s 263 of I.T. Act was received on 21.02.2015. The said notice was not attested by concerned authorities of Income Tax Office, Haldwani, meaning thereby no valid notice is served. The duly signed notice dt. 20.02.2015 was actually served on 27.02.2015 i.e. after the date fixed for hearing. 6. That the Ld. CIT did not appreciated that all the details w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the revenue. The ld. CIT in the impugned order mentioned that the assessee was given opportunity of being heard vide letter dated 20.02.2015 and was asked to furnish its submission by 25.02.2015. The ld. CIT also pointed out that the original notice was served on the assessee on 27.02.2015. The assessee sought adjournment, at least for a month on the ground that it needed to consult its counsel, Sh. K. R. Rastogi, FCA, who had been ill. In support of its contention, the assessee also furnished copy of discharge summary from Shekhar Hospital Pvt. Ltd., Lucknow. The ld. CIT did not find merit in the submission of the assessee and set aside the assessment order, he directed the AO to examine the assessee s estimate of expenditure incurred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xed the case for hearing on 25.02.2015 when the notice of hearing itself was served on the assessee after two days i.e. on 27.02.2015. It is well settled that nobody should be condemned unheard as per the maxim Audi Alteram Partem , we therefore, keeping in view the peculiar facts of the present case, are of the view that a due and reasonable opportunity of being heard was not afforded to the assessee by the ld. CIT. In that view of the matter the impugned order is set aside and the ld. CIT is directed to decide the issue afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. 9. The facts of the case in ITA No. 2352/Del/2015 for the assessment year 2011-12 are identical to the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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