9911796707
TMI Blog2024 (10) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... no person shall be saddled with a liability without being heard. In I.E. Vittal v. Appropriate Authority [ 1996 (6) TMI 81 - ANDHRA PRADESH HIGH COURT] it is held that, where a decision is based upon a document in a proceeding, copy of the same should be provided to the affected party according reasonable period to negate, otherwise, it would violate the principles of natural justice as the opportunity of being heard should be an effective opportunity and not an empty formality, as the denial of reasonable opportunity renders the action void. We are of considered view that, the action of the Ld. NFAC is suffered from sufficiency of reasonable opportunity to the appellant to adduce necessary evidential material in support of his claim made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of assessments passed u/s 143(3) r.w.s 147, 144 147 r.w.s. 144B of the Act respectively for assessment year 2010-11, 2016-17 2017- 18 [ AY hereafter]. 2. At the outset of hybrid hearing, it transpired that, facts involved in this bunch of appeals and issue dealt therein are common identical, therefore on rival parties request these three appeals for the sake of brevity convenience are heard together for being disposed-off by common consolidated order. 3. Briefly stated facts of the cases are that; 3.1 The assessee is an individual who engaged in the business activities as facilitator for buying selling of land mainly in Raigad District of Maharashtra. ITA 0296/PUN/2024 3.2 A survey action u/s 133A of the Act was conducted on M/s Veracit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24 0297/PUN/2024 3.5 For assessment year 2017-18 the assessee failed to file his return of income, therefore was identified as non-filer. On the basis of information that the assessee deposited huge amount of cash ₹42,00,000/- into his bank account maintained with IDBI Bank Ltd. [ IDBI hereafter], the Ld. AO by notice issued 142(1) of the Act called upon the assessee to furnish return of income. From profit loss account, balance-sheet, cash book, bank book and other evidential documents etc., submitted on record by the assessee the Ld. AO pin-pointed that the assessee in-spite having taxable income did fail to file valid return u/s 139 of the Act. In the event the assessment in this case was completed u/s 144 of the Act to the best of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see challenged the aforestated assessments, which the Ld. NFAC dismissed ex-parte in the absence of cogent evidence in support of grounds raised in appeals. 4. By three separate appeals instituted u/s 253(1) of the Act before the Tribunal, the aggrieved assessee challenged the impugned action of Ld. NFAC first on the ground of violation of principle of natural justice and later on merits. 5. Without touching grounds merits of these cases, we have heard the rival parties on the limited issue of ex-parte dismissal of appeal by the Ld. NFAC and subject to rule 18 of ITAT-Rules, 1963 perused material placed on record. 6. From the impugned orders, we observed that, during the course of first appellate proceedings the Ld. NFAC invariably in all t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opy of the same should be provided to the affected party according reasonable period to negate, otherwise, it would violate the principles of natural justice as the opportunity of being heard should be an effective opportunity and not an empty formality, as the denial of reasonable opportunity renders the action void. 8. In view of the aforestated discussion, we are of considered view that, the action of the Ld. NFAC is suffered from sufficiency of reasonable opportunity to the appellant to adduce necessary evidential material in support of his claim made and to represent effectively vis- -vis to comply with the requirements sought. 9. Placing reliance on Hon ble High court of Patna judgement in St. Paul s Anglo Indian Education Society (20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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