9911796707
TMI Blog2022 (5) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... of the remand report given by the Assessing Officer, a copy of the remand report should be provided to the assessee to rebut the same in accordance with the principles of natural justice. It is a settled law that no person should leave unheard and it is the fundamental rule of the tax adjudication that while deciding any issue an opportunity of being heard should be provided to the assessee and the assessee be given access to the documents on which the Assessing Officer or the Ld. CIT(A) sought to rely upon so as to rebut the same by the assessee. In the present case, it is apparent from the CIT(A) order that the assessee was not supplied with the remand report before deciding the issues against the assessee. Therefore, considering thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of the case are that the assessee is a Private Limited Company engaged in manufacture of Kraft Paper filed its return of income for the AY 2007-08 on 13/11/2007 declaring loss at Rs. 38,90,552/-. The scrutiny assessment was completed u/s. 143(3) of the Act on 25/11/2009 determining the loss at Rs. 33,13,336/-. The assessment was subjected to revision U/s. 263 by the CIT, Rajahmundry wherein the Ld. CIT set-aside the assessment on account of some erroneous commissions and omissions noticed therein and directed the Ld. AO to re-do the assessment as per the directions mentioned in the order U/s. 263 of the Act. Consequent to the order issued U/s. 263, the Ld. AO completed the assessment U/s. 143(3) r.w.s. 263 on 27/02/2013 wherein the Ld. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Ld. DR submitted that a copy of the remand report should have been supplied by the Ld. CIT(A) to the assessee and the assessee chooses not to respond to the remand report and therefore it was submitted that there was no violation to the principles of natural justice and hence the order passed by the Ld. CIT(A) is in accordance with law. 7. We have heard the rival contentions and perused the material on record and the orders of the authorities below. On perusal of paras 7 7.1 of the Ld. CIT(A)'s order, it is clear that there is no reference of filing response by the assessee as well as there was no mention about the supply of copy of the remand report to the assessee. Therefore, in our considered opinion once the lower authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
