9911796707
TMI Blog2021 (11) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order. Even otherwise the impugned order was passed by the CIT(A) without considering any submissions including written submissions of the assessee. Therefore, it is manifest from the record that the CIT(A) has not granted even an opportunity to the assessee to file the written submissions as well as a documentary evidence in support of its claim. Accordingly in the facts and circumstances of the case we are of the considered view that the impugned order is passed by the ld. CIT(A) without giving an opportunity of hearing much less a sufficient opportunity of hearing to the assessee which has resulted violation of principles of natural justice rendering the impugned order as not sustainable in law. Hence, the impugned order i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,06,692/- to loan creditors the learned CIT (Appeal) failed to appreciate that the assessee had fully complied with provisions of section 194A by deducting TDS wherever applicable and by filing form 15G/15H where the deductee had asked the assessee to not to deduct TDS from interest payment in view of provisions of section 197A of the IT Act. 4. That the observation of the learned CIT(Appeal) that the assessee failed to produce any documentary evidence to substantiate his claim that he had made full compliance of TDS provisions in regard to payment of interest made to loan creditors is unfounded and far away from truth because the fact remains is that out of 10 cases specified by the then A.O. in the asstt. order the assessee had duly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue in ground Nos. 1 and 6 to be disposed off before going to the other grounds of appeal. 4. The Ld. AR of the assessee has submitted that the Ld. CIT(A) has passed the impugned order without issuing a notice of hearing to the assessee, therefore, the impugned order passed by the ld. CIT(A) without issuing a notice and granting an opportunity of hearing to the assessee is a gross violation of principles of natural justice and consequently the impugned order is void-ab-initio and liable to be quashed/set aside. 5. On the other hand the ld. DR has submitted that the proceedings before the ld. CIT(A) were conducted under faceless proceedings of appeals by the ld. CIT(A), therefore, there was no requirement of appearance of the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficient opportunity of hearing to the assessee which has resulted violation of principles of natural justice rendering the impugned order as not sustainable in law. Hence, the impugned order is set aside and matter is remanded to the record of the ld. CIT(A) for deciding the same afresh after granting sufficient opportunity of hearing to the assessee. Since, the impugned order is set aside on the ground of violation of principles of natural justice and the matter is remanded to the record of the ld. CIT(A) for fresh adjudication therefore, the other grounds raised by the assessee in this appeal become infructuous. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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