Shri Advaitya Singh Marriage Trust, ... vs Assessee

Shri Advaitya Singh Vs Assistant Commissioner of Income Tax -I, Marriage Trust, 7/85, Tilak Kanpur. Nagar, Kanpur -208001

PAN No.AABTA4029A (Appellant) (Respondent)

Appellant by : ShriRakeshGarg, Advocate Respondent by : ShriRajnishYadav, D.R. Date of Hearing: 15 01 2015 Date of Pronouncement: 23 01 2015

ORDER

PER SUNIL KUMAR YADAV :

This appeal is preferred by the Assessee against the order of CIT (A), inter ailaon following grounds :-

1. That the Honorable CIT Appeals -II, Kanpur has erred in not accepting addition made of Rs.25,000/- on account of commission paid is whimsical and is based on surmises, which is without any proof.

2. That the learned assessing officer has erred in not accepting that the order appealed against is contrary to facts, law and principles of natural justice.

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3. That the humble appellant craves to reserve the rights for modification and addition of any other ground of appeals before or during the hearing of the appeal.

2. During the course of hearing of appeal, the Ld. Counsel for the Assesseehas invited our attention that, the CIT (A) has decided the appeal against the assessee without affording proper opportunity of being heard to the Assesee. In support of his contention, hehas invited our attention to the order of the CIT(A) that he has fixed the hearing of the appeal on two dates only. Without veryfying the factum of service, he disposed of the appeal against the assessee.Therefore, the order of CIT(A) may be set side and appeal may be restored to him for its readjudication.

3. The Ld.D.R. did not dispute the fact.

4. Having carefully perused the order of the CIT(A), we find that he has fixed two dates only and without ensuring the service of notice, he disposed of the appeal. Therefore, we are of the view that the proper opportunity of being heard was not afforded to the Assessee. We accordingly, set side the matter to his file with the direction to adjudicate the appeal afresh after affording due opportunity of being heard to the assessee.

5. In the result, appeal of the assessee is allowed for statistical purpose.

Order was pronounced in the open court on the date mentioned on the captioned page.

Sd/- Sd/- (A.K. GARODIA) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER

DATED: 23rd January, 2015

--3-- Copy forwarded to : 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR

ASSISTANT REGISTRAR