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2017 (5) TMI 1804 - AT - Income TaxNon adjudication of legal issue by CIT-A - Initiating the assessment proceedings without serving the notice u/s 143(2) - HELD THAT:- Legal issue was raised by the assessee before the ld. CIT(A) but the same was not adjudicated by observing that the assessee raised this issue first time before the ld. CIT(A) during the appellate proceedings. It is well settled that a legal issue can be raised at any stage. We, therefore, deem it appropriate to set aside this issue back to the file of the ld. CIT(A) and direct him to adjudicate this issue 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.
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