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TMI Blog2023 (5) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... the CIT(A) it shows that no notice has been issued to the assessee before passing impugned order rather a vague reference in para 1 of the impugned order that statutory notice under section 250 of the Act was issued online to the assessee is given. No date has been given on which date the notice was issued and for which date the assessee was called upon to appear. No doubt the Ld. CIT(A) has passed the order on merits but it is fundamental principle of rule of natural justice that before passing any order the assessee must be given adequate opportunity of being heard. Appeal filed by the assessee is allowed for statistical purposes. - ITA No. 322/M/2023 - - - Dated:- 27-4-2023 - SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rently malafide due to callous attitude of the assessee and prayed for dismissal of the application. 3. Keeping in view the fact that delay of 4 days is attributed to the employee of the assessee who could not forward paper to the tax consultant to file the appeal in time, which fact is supported with an affidavit and in view of the law laid down by the Honourable Supreme Court in case of Land Acquisition Collector vs. MST Katiji Others 167 ITR 471 (SC) wherein it is held that it is on contention of delay that when substantial justice and technical considerations are pitted against each other, the case of substantial justice deserves to be preferred, for the other side cannot claim to have a vested right in injustice being done becaus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtunity to the Appellant and as such the same be treated as ab-initio void, invalid, illegal, bad in law and be annulled. 3. Ground No. 3: Violation of Principles of Natural Justice: Sections: 143 (1) as also 154 of the Act: 1. On the facts and in the circumstances of the case and in law, the CIT(A) erred in confirming the action of the AO of issuing the intimation under section 143(1) as also passing order under section 154 of the Act in violation of principles of natural justice. 2. The Appellant prays that it be held that the intimation issued as also rectification order were passed without observation of the principles of natural justice as also passed in violation of such principles and as such the same be treated as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 823/- towards employees contribution of Provident Fund (PF) and Employees State Insurance Corporation (ESIC) under section 36(1)(va) of the Act deposited beyond the date prescribed under the Act. The Assessing Officer (AO) also levied penalty under section 234A, 234B 234C of the Act. 6. The assessee carried the matter before the Ld. CIT(A) by way of filing appeal who has confirmed the addition by dismissing the appeal. Feeling aggrieved with the impugned order passed by the Ld. CIT(A) the assessee has come up before the Tribunal by way of filing the present appeal. 7. Notice sent to the assessee by way of registered post with acknowledgement due (RPAD) received back undelivered with the report that addressee has left the place of h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and for which date the assessee was called upon to appear. No doubt the Ld. CIT(A) has passed the order on merits but it is fundamental principle of rule of natural justice that before passing any order the assessee must be given adequate opportunity of being heard. 11. In the interest of substantive justice and to decide the issue once for all and to stop multiplicity of litigation we are of the considered view that the impugned order passed by the Ld. CIT(A) without providing opportunity of being heard to the assessee is not sustainable in the eyes of law, hence hereby set aside and remitted back to the Ld. CIT(A) to decide afresh after providing opportunity of being heard to the assessee. 12. Consequently appeal filed by the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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