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2015 (1) TMI 784 - AT - Income TaxEnhancement of income - applying higher rate of profit at 12% - assessee complaint of not giving proper and sufficient opportunity of being heard - Held that:- As is clearly evident from the averments made by assessee in his affidavit, Ld. CIT(A) has passed the impugned order enhancing the income of the assessee without giving proper and sufficient opportunity of being heard to the assessee and this position is not disputed even by learned D.R. In our opinion, the impugned order passed by Ld. CIT(A) enhancing the income of the assessee, thus, is in violation of the principles of natural justice. Accordingly, we set aside the same and remit the matter back to him to dispose of the appeal of the assessee afresh, after giving the assessee a proper and sufficient opportunity of being heard. - Decided in favour of assessee for statistical purposes.
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