TaxTMI 
TaxTMI 
2026 (4) TMI 406
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....ioner of Income Tax Appeals-2, Panaji, Goa ['Ld. CIT(A)'] which in turn dealt with respective orders of assessment passed u/s 153A/153C of the Act by the Asstt. Commissioner of Income Tax, Central Circle, Panaji, Goa ['Ld. AO'] in relation to assessment years 2013-14 to 2019-20 ['AYs'] 2. Since facts involved in these appeals and issue dealt therein are common, identical & interwoven, on rival party's request these appeals for the sake of brevity & convenience are heard together for being disposed of by this common & consolidated order. The ITA No. 018/PAN/2025 is taken as lead case, therefore our adjudication laid in succeeding paragraphs shall mutatis-mutandis apply to remaining appeals. 3. Tersely stated facts of lead case are that....
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.... with section 5A of the Act, the Ld. AO culminated the proceedings by bringing to tax 50% of such suppression of business income of Rs.1,01,18,642/- as the income of the assessee and framed the assessment with an addition of Rs.50,59,321/- and assessed the total income accordingly u/s 153A of the Act vide order dt. 30/03/2022. 4. Insofar as the ITA No. 019 to 022/PAN/2026 are concerned, a similar addition along-with other additions were also made, and the assessments vide order dt. 30/03/2022 were completed u/s 153A of the Act. And in insofar as the ITA No. 023 & 024/PAN/2026 are concerned the assessments vide order dt. 30/03/2022 were completed u/s 153A r.w.s. 144/144 of the Act. 5. Insofar as the ITA No 025 to 030 & 52/PAN/2026 are ....
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.... merits & grounds, we have heard the rival party's common submission and subject to rule 18 (supra) perused paper book placed on record and we note that, in the course of first appellate proceedings the Ld. CIT(A) issued six common dated notices to these twin assessee one after another mostly according less than fifteen 'minimum/reasonable' days to respond. We also note that, in these cases, the former six notices in each case were issued for very same day thus called upon both the appellants to represent their all seven cases on a common day. In the event of failure on the part of these appellants to respond former notices, the appeals were dismissed by the Ld. CIT(A) ex-parte reiterating the observation of the Ld. AO. This adjudications i....
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.... both the appellants were called upon on all very same days and (ii) same & common dated notices of hearing were issued for seven appeals to both the appellants (iii) these notices accorded less than a reasonable period of fifteen days to comply therewith. It shall be worthy to underline here that, the opportunity of being heard should be real, reasonable, and effective and same should not be empty formalities, there should not be a paper opportunity. In this context the judgement of Hon'ble High court of Patna in 'St. Paul's Anglo Indian Education Society' [2003, 262 ITR 377 (Pat)]' apt for reference, wherein it was categorically held by their hon'ble lordships that, an adjudication is unjustified if an assessee was deprived of reasonable ....