Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 2217 - AT - Income TaxCIT-A decided the appeal of the assessee ex-parte - Reopening of assessment u/s 147 - AO framed the assessment u/s 143(3) making the additions u/s 68 - HELD THAT:- In the present case, it is noticed that the ld. CIT(A) decided the appeal of the assessee exparte even when an application for adjournment was furnished by the assessee. CIT(A) although rejected the application for adjournment but he had not given any cogent reason for the same. On the contrary, assessee submitted that the then Counsel for the assessee was suffering from health problems, therefore, could not appear on the date of hearing and that the ld. CIT(A) has not decided the issues on merit. It is well settled that nobody should be condemned unheard as per the maxim “audi alteram partem”. We, therefore, by keeping in view the principles of natural justice, deem it appropriate to set aside this issue back to the file of the ld. CIT(A) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee - Appeal of the assessee is allowed for statistical purposes
|