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TMI Blog2022 (5) TMI 1666X X X X Extracts X X X X X X X X Extracts X X X X ..... tice issued - HELD THAT:- Keeping in mind the provision of sections 250 and 251 of the Act and the decision of Tin Box Ltd. [ 2001 (2) TMI 13 - SUPREME COURT] is incumbent upon the Ld. CIT(A) to pass a speaking order on the merits of the case by examining, verifying and analyzing the material on record. Since there are no meritorious finding given by the Ld. CIT(A) on the submissions made by the assessee and also considering the grounds raised by the assessee where the Ld. CIT(A) has passed an ex parte order without giving opportunity of being heard, we find it fit to remit the matter back to the file of the Ld. CIT(A) for his objective and meritorious observations and findings on the submissions made by the assessee. Appeal of assessee is allowed for statistical purpose. - Shri Sanjay Garg, Judicial Member And Shri Girish Agrawal, Accountant Member For the Appellant : Shri Anil Kochar, Advocate For the Respondent : Smt. Ranu Biswas, Addl. CIT, DR ORDER Per Girish Agrawal , Accountant Member : This is an appeal preferred by the assessee against the order of Ld. CIT(A)-4, Kolkata dated 15.01.2020 for AY 2014-15 vide appeal No. 182/CIT(A)-4/19-20 against the assessment order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erence to authoritative pronouncement of Hon'ble Supreme Court in the case of N. Balakrishnan Vs. M. Krishnamurthy (supra). It reads as under: Rule of limitation are not meant to destroy the right of parties. They are meant to see that parties do not resort to dilatory tactics, but seek their remedy promptly. The object of providing a legal remedy is to repair the damage caused by reason of legal injury. Law of limitation fixes a life-span for such legal remedy for the redress of the legal injury so suffered. Time is precious and the wasted time would never revisit. During efflux of time newer causes would sprout up necessitating newer persons to seek legal remedy by approaching the courts. So a life span must be fixed for each remedy. Unending period for launching the remedy may lead to unending uncertainty and consequential anarchy. Law of limitation is thus founded on public policy. It is enshrined in the maxim Interest reipublicae up sit finis litium (it is for the general welfare that a period be putt to litigation). Rules of limitation are not meant to destroy the right of the parties. They are meant to see that parties do not resort to dilatory tactics but seek their rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal before the ITAT which was done on 02.02.2022. Also vide order dated 10.01.2022 by the Hon ble Supreme Court, the period from 15.03.2020 to 28.02.2022 is to be excluded for the purpose of computing the limitation period during the COVID-19 Pandemic. Considering the facts and the explanation of the assessee, we condone the delay in filing the appeal and admit it for adjudication. 3. Though the assessee has filed as many as 9 grounds of appeal but the sole issue involved in this appeal of the assessee is against the ex parte order passed by the Ld. CIT(A) without affording reasonable time to the assessee to comply with the hearing notice issued. 4. At the time of hearing Ld. Counsel for the assessee drew our attention to the fact that the Ld. CIT(A) has passed the impugned order ex parte without affording reasonable opportunity of being heard to the assessee. The Ld. CIT(A) only issued three notices on 05.12.2019, 27.12.2019 and 08.01.2020 fixing the date of hearing on 20.12.2019, 07.01.2020 and 14.01.2020 respectively. According to the Ld. CIT(A) since notices for hearing on the above dates have been sent through Speed Post as well as through specific e-mail address given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside the order of assessment and remand the matter to the assessing authority for fresh assessment after giving to the assessee a proper opportunity of being heard. 3. Two questions were placed before the High Court, of which the second question is not pressed. The first question reads thus : 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in not setting aside the assessment order in spite of a finding arrived at by it that the Income-tax Officer had not given a proper opportunity of hearing to the assessee ? 4. In our opinion, there can only be one answer to this question which is inherent in the question itself : in the negative and in favour of the asses-see. 5. The appeals are allowed. The order under challenge is set aside. The assessment order, that of the Commissioner (Appeals) and of the Tribunal are also set aside. The matter shall now be remanded to the assessing authority for fresh consideration, as afore-stated. No order as to costs. 6. We also find that no effective cognizance of the submissions made by the assessee in the course of the appellate proceedings have been taken by the Ld. CIT(A) while disposing of the appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the hearing of the appeal, and shall give notice of the same to the appellant and to the 9 Assessing] Officer against whose order the appeal is preferred. (2) The following shall have the right to be heard at the hearing of the appeal- (a) the appellant, either in person or by an authorised representative; (b) the 10 Assessing] Officer, either- in person or by a representative. (3) The 1 Deputy Commissioner (Appeals)] 2 or, as the case may be, the Commissioner (Appeals)] shall have the power to adjourn the hearing of the appeal from time to time. (4) The 3 Deputy Commissioner (Appeals)] 4 or, as the case may be, the Commissioner (Appeals)] may, before disposing of any appeal, make such further inquiry as he thinks fit, or may direct the 5 Assessing] Officer to make further inquiry and report the result of the same to the 6 Deputy Commissioner (Appeals)] 7 or, as the case may be, the Commissioner (Appeals)]. (5) The 8 Deputy Commissioner (Appeals)] 9 or, as the case may be, the Commissioner (Appeals)] may, at the hearing of an appeal, allow the appellant to go into any ground of appeal not specified in the grounds of appeal, if the 10 Deputy Commissioner (Appeals)] 11 or, as the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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