Assessee filed rectification application under section 154 with certain written submissions. Commissioner (Appeals) dismissed said application without hearing assessee. On appeal the Tribunal held that since there was nothing on record to show that right to be heard was consciously and knowingly waived off by assessee and written submission were to be considered as substitution, impugned order passed without granting right to be heard was to be remanded and Commissioner (Appeals) ought to pass order after giving assessee a reasonable opportunity of being heard-Matter remanded. (AY. 2015-16)
Parminder Singh Grewal. v. ITO (2022) 192 ITD 592 (SMC) (Chd.)(Trib.)
S. 250 : Appeal-Commissioner (Appeals)-Procedure-Principle of natural justice-Dismissal of appeal without granting right to be heard-Matter remanded [S. 154]