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2016 (2) TMI 597 - AT - Income TaxReopening of assessment - Held that:- The assessee in the assessment proceedings u/s.143(3) r.w.s 147 of the Act has filed material information which the Assessing Officer has overlooked the vital documents further the assessee filed appeal before the Commissioner of Income Tax (Appeals) and also filed submission 05.06.2015, which ld. Commissioner of Income Tax (Appeals) has ignored. Therefore, we are of the opinion that one more opportunity be given on the principles of natural justice as the Commissioner of Income Tax (Appeals) confirmed the order of the Assessing Officer without going into the merits of the case. Considering the facts and circumstances, we set aside the order of the Commissioner of Income Tax (Appeals) and remit the disputed issue back to the file of the Commissioner of Income Tax (Appeals) for hearing and the ld.CIT(A) should provide adequate opportunity of being to the assessee and dispose off the appeal on merits.
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