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TMI Blog2018 (5) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... of natural justice, the order impugned cannot be sustained in so far as it pertains to company Brolly Dealcom Pvt. Ltd. which has been taken over as a going concern by the appellant herein. Appellate tribunal has to satisfy itself as to whether the appellant herein as the successor-in-interest of Brolly Dealcom Pvt. Ltd. had notice of the hearing under Section 263 of the Act. If there is sufficient material that the original assessee and the present appellant carried on business at the same premises and notice was served at such premises, it will not do for the appellant to feign ignorance by merely stating that the notice was erroneously addressed to a defunct entity. - ITA No. 25 of 2018, GA No. 450 of 2017 - - - Dated:- 7-5-2018 - Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and a relevant commissioner had jurisdiction over the original entity, such authorities would continue to have jurisdiction to reopen the matter pertaining to previous assessment years when the entity was in existence. The objections raised on such grounds do not appear to be worthy of any further consideration. However, what is of importance is that even though a previous notice under Section 263 of the Act is not a sine qua non for the jurisdiction to be exercised thereunder by the commissioner, the provision mandates an opportunity of hearing to be afforded to the assessee. In the present case, upon the assessee company being dissolved, such opportunity of hearing ought to have been given to the present appellant, particularly, sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the original assessee had no notice or knowledge of any hearing fixed by the commissioner prior to the commissioner passing the order under Section 263 of the Act. It is possible that in the wake of the many matters involving the same issue, this special feature of the matter escaped the attention of the tribunal. However, it was imperative for the appellate tribunal to address the issue since a previous opportunity of hearing is necessary to be afforded to an assessee before an order under Section 263 of the Act can be made by a commissioner. Accordingly, on the limited aspect as to the violation of the principles of natural justice, the order impugned cannot be sustained in so far as it pertains to company Brolly Dealcom Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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