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TMI Blog2019 (1) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... nd in law in not appreciating that the impugned order dated 26.02.2012 under section 201(1)/201(1A) of the Income-tax Act, 1961 ('the Act'), having been passed in violation of principles of natural justice, is illegal and bad in law. 2. That the CIT(A) erred on facts and in law in not directing the assessing officer to delete the interest amounting to Rs. 88,52,370 (including Rs. 1,23,710 towards interest on interest) imposed by him under section 201(1A) of the Act. The appellant craves leave to add, alter, amend or vary the above grounds of appeal before or at the time of hearing." (2) During the course of appellate proceedings, the Assessee filed Paper Book consisting of the following particulars: "1. Copy of the justification r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the assessee. The Ld. Counsel for assessee drew our attention to the letter dated 25/04/2012 (pages 25-26 of Paper Book), in which the Assessee has submitted as under: "It is at the outset, respectfully submitted that the aforesaid order has been passed by your Honour without affording any opportunity of being heard to the assessee. The show cause notice issued under section 201(1)/201(1A) of the Act (as mentioned in the said order) was never served on the assessee and therefore, the assessee could not file any correction statement, if any or reply in response to the same. That apart the justification Report (Annexure A) to the captioned order containing the entry wise details of the defaults (as mentioned in the said Order) has no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AO erred on facts and in law in passing order without giving any opportunity of being heard to the assessee, against the principles of natural law of justice. However, this ground was dismissed by the Ld. CIT(A), merely on the basis of show cause notice mentioned by the AO aforesaid order dated 26.12.2012, despite assessee's contention that no such show cause notice was served on the assessee. We find that the assessee has denied receiving any such show cause notice from the AO and as there is nothing on record to show that the show cause notice issued by the AO was served on the assessee. In view of the above, we direct the AO to pass a fresh order, after giving reasonable opportunity of being heard to the assessee. Accordingly, we set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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