Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 173 - ITAT DELHIAssessment u/s 144 of the Act – Proper opportunity of being heard not given – Change of address – Held that:- Assessee contended that non-intimation of the change of address was not intentional but was an inadvertent omission from the assessee - due to ex parte assessment and heavy demand, the assessee has also suffered litigation and incurred the expenditure - it would meet the ends of justice if the order of the authorities is set aside and the matter is remitted back to the file of AO for fresh adjudication – Decided in favour of Assessee.
|