2021 (11) TMI 43

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..... ssessee's application u/s. 154 by the AO is most arbitrary, unjust and untenable in fact and in law and liable to be cancelled. 2. That the learned CIT(Appeal) erred in sustaining the order of the AO rejecting assessee's application u/s. 154 against invoking of provisions of section 40(a)(ia) making disallowance/additions of Rs. 3,06,692/- and Rs. 4,29,062/- for alleged non deduction of TDS on interest payment made to certain loan creditors and NBFCs respectively, which sustenance by the learned CIT(Appeals) of order of the AO is most arbitrary, unjust and untenable in fact and in law and liable to be cancelled. 3. That in regard to TDS on interest payment of Rs. 3,06,692/- to loan creditors the learned CIT (Appeal) failed to ap .....

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..... rder. 7. The appellant craves leave to add, alter, amend or substitute one or more grounds of appeal as and when necessary." 2. Due to prevailing COVId-19 pandemic condition the hearing of the appeal is concluded through video conference. 3. At the time of hearing, the ld. AR of the assessee has submitted that the assessee has raised the issues of violation of principles of natural justice in ground Nos. 1 and 6 of the grounds of appeal, therefore, this issue may be taken up first. Having considered this fact that the assessee has raised the issue of not granting an opportunity of hearing by ld. CIT(A) before passing the impugned order we take up this issue in ground Nos. 1 and 6 to be disposed off before going to the other grounds of a .....

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..... not applicable. There is no mention about any notice issued by the ld. CIT(A) before passing the impugned order. Even otherwise the impugned order was passed by the ld. CIT(A) without considering any submissions including written submissions of the assessee. Therefore, it is manifest from the record that the ld. 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 .....

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