The Kerala High Court quashed the Income Tax order passed without providing an opportunity for a hearing. The appellate authority is required to pass orders after considering the reply and after affording an opportunity of hearing to the petitioner.
The petitioner, We Connect Agencies is an assessee under the Income Tax Act, of 1961. By order the assessment in respect of the assessment year 2018-2019 was completed by the assessing officer resulting in a substantial demand on the petitioner. The petitioner filed an appeal before the 2nd respondent.
The counsel appearing for the petitioner submitted that the order had been issued without affording an opportunity of hearing to the petitioner and without considering the submissions filed by the petitioner.
It was evident that the appellate authority proceeded on the basis that the petitioner had not uploaded its submissions before 08-09-2023, whereas the submissions were uploaded as early as 23-08-2023.
A single bench of Justice Gopinath P observed that though the submissions of the petitioner were uploaded on 23-08-2023, the appeal was decided by the appellate authority on the basis that no such submissions were filed before 08-09-2023 and without affording an opportunity of hearing to the petitioner. The appellate authority is required to pass orders after considering the reply and after affording an opportunity of hearing to the petitioner.
The Court quashed the Income Tax Order and restored the appeal to the file of the 2nd respondent.
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