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2013 (12) TMI 825 - ITAT MUMBAIRejection of appeals - Held that:- The ld. CIT(A) has committed an error in dismissing the appeals filed by assessee for more than one reasons - He did not provide reasonable opportunity to the Assessee of being heard - The order passed u/s. 263 cannot come into the way of ld. CIT(A) to dispose the appeal filed by assessee against impugned assessment orders as these proceedings are independent proceedings - If proceedings u/s. 263 are held to be invalid then the impugned assessment orders will stand and matter would be required to be adjudicated on merits - The ground on which ld. CIT has invoked section 263 is entirely different from the grounds raised in the impugned appeals - The ground on which section 263 is invoked is relating to non-initiation of concealment penalty which is not subject matter of appeal before the ld. CIT(A) - The issue was restored for fresh adjudication.
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