Thalassery Range Kalluchethu Vyavasya Thozhilali Sahakarana Sangam , Thalassery V. Income Tax Officer, Kannur

ITA 253/COCH/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6930 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 08-12-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George Mathan, JM & Shri M. Balaganesh, AM ITA Nos. 253 & 254/Coch/2021 (Assessment Years: 2013-14 & 2014-15) Thalassery Range Kalluchethu Vyasaya Thozhilali Sahakarna Sangam CH Mandiram, T.C. Road Thalassery, Kannur 670104 Vs. The Income Tax Officer Ward - 2 Kannur PAN – AAEAT1097P Appellant Respondent Appellant by: Shri T.M. Sreedharan, Advocate Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 15.03.2022 Date of Pronouncement: 15.03.2022 O R D E R Per: Bench These are appeals filed by the assessee against the order of the learned CIT(A), NAFC, Delhi in appeal Nos. CIT(A), Kozhidoke/ 10594/2016-17 & CIT(A), Kozhidoke/10673/2016-17dated 17.09.2021 for assessment years 2013-14 & 2014-15. 2. Shri T.M. Sreedharan, Advocate represented the assessee and Smt. J.M. Jamuna Devi, Sr. D.R. represented Revenue. 3. It was submitted by the learned A.R. that no notice of hearing was issued to the assessee before disposal of assessee’s appeals. It was the submission that the assessee may be granted an opportunity of being heard before the learned CIT(A). 4. In reply the learned D.R. vehemently supported the order of the CIT(A). It was the submission of the learned D.R. that the assessee has himself offered its income under the head “Other Sources”. ITA Nos. 253 & 254/Coch/2021 Thalassery Range Kalluchethu Vyasaya 2 5. We have considered the rival contentions. A perusal of the orders of the learned CIT(A), National Faceless Appeal Centre shows that there is no indication of issuance of notice of hearing. This being so there is violation of principles of natural justice. Under these circumstances we set aside the orders of the CIT(A) and the issues in the appeals are restored to the file of the learned CIT(A) for readjudication on merits after granting the assessee adequate opportunity of being heard. 6. In the result, the appeals filed by the assessee are partly allowed for statistical purposes. Dictated and pronounced in the open Court on 15 th March, 2022. Sd/- Sd/- (M. Balaganesh) (George Mathan) Accountant Member Judicial Member Cochin, Dated: 15 th March, 2022 Copy to: 1. The Appellant 2. The Respondent 3. The CIT(A) -NAFC, Delhi 4. The Pr.CIT - concerned 5. The DR, ITAT, Cochin 6. Guard File By Order //True Copy// Assistant Registrar ITAT, Cochin n.p.