9911796707
TMI Blog2016 (1) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is any statutory provision or not. In the present case, we find that the assessee was not afforded any opportunity, much less the sufficient opportunity to give reply to the show cause notice. As has been pointed out by the ld. AR, the show cause notice was issued and served on Sunday i.e. weekly holiday, directing the assessee to appear the very next day. The Hon'ble Supreme Court of India has time and again emphasized that the principles of natural justice have to be adhered while discharging administrative, quasi-judicial or judicial functions. In the instant case, from the facts on record it is evident that the Commissioner of Income Tax (TDS) has in a hurriedly manner without affording opportunity of hearing to the assessee has pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,247 2010-11 6,43,36,230 1,89,97,140 8,33,33,370 2.1 Thereafter, the Commissioner of Income Tax (TDS) initiated revision proceedings u/s. 263 of the Act on the ground that the assessee was liable to deduct TDS u/s. 194J on roaming charges paid by it to the other telecom operators. These payments are in the nature of fee for technical services. The Assessing Officer has neither examined the issue of roaming charges nor made any enquiry/ investigation in this regard. A show cause notice u/s. 263 was issued to the assessee on 30-03-2014, u/s. 201(1) and 201(1A) asking the assessee to appear for hearing on 31-03-2014. The Commissioner of Income Tax (TDS) on 31-03-2014 set aside the order passed u/s. 201(1) and 201(1A) of the Act for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out affording any opportunity of hearing to the assessee. 3.1 The ld. AR submitted that under the provisions of section 201(1) of the Act the assessee can be served notices separately for more than one default. The Assessing Officer initiated proceedings u/s. 201(1) and 201(1A) for allegedly non-deduction of tax at source on discount allowed to pre-paid distributors u/s. 194H of the Act. The ld. AR submitted that in context of section 201 of the Act, revision proceedings u/s. 263 can be initiated only in respect of the issues stated in the show cause notice. The issue of roaming charges was not subject matter of show cause notice, therefore, question of order passed by the Assessing Officer being erroneous does not arise. In the notice the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities below. The first ground raised by the assessee in appeal is denial of opportunity of hearing in violation of the principles of natural justice. A perusal of the records shows that the Commissioner of Income Tax (TDS) issued show cause notice u/s. 263 on 30-03-2014 i.e. on Sunday and served the same by affixation at the premises of the assessee, on the same day. The assessee was directed to appear before the Commissioner of Income Tax (TDS) on the very next day i.e. 31-03-2014. The Commissioner of Income Tax (TDS) passed the impugned orders on 31-03-2014, itself. The facts clearly show that the impugned orders were passed in gross violation of principles of natural justice, by denying proper opportunity of hearing to the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pable injustice. In the instant case, from the facts on record it is evident that the Commissioner of Income Tax (TDS) has in a hurriedly manner without affording opportunity of hearing to the assessee has passed the impugned orders by violating the principle of audi alteram partem. Thus, the impugned order is liable to be set aside on this ground alone. 8. The ld. AR has further submitted that the issue relating to applicability of TDS u/s. 194J in respect of roaming charges paid to other telecom operators has already been decided in favour of the assessee by the Co-ordinate Bench of the Tribunal in assessee's own case in the assessment year 2006-07. The ld. AR has placed on record a copy of the order in ITA No. 159/PN/2008 decided on 08- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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