Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 1213 - AT - Income TaxAssessment u/s 153A - Lack of proper opportunity of being heard and violation of principles of natural justice - difference of opinion -Third Member was appointed under the provisions of Section 255(4) - HELD THAT:- Prima facie, the Hon'ble Third member has agreed with the decision of Honble Judicial Member of providing opportunity to the assessee by setting aside to the file of CIT (Appeals). We considering the Hon’ble Third Member view and the Affidavit filed by the assessee, set aside the order of the CIT(Appeals) and restore the entire disputed issues to the file of CIT(Appeals) to adjudicate afresh considering the material on record and to provide adequate opportunity of hearing to the assessee and the assessee shall co-operate in submitting the information for early disposal of appeals and allow the grounds of appeal of the assessee for statistical purposes.
|