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2019 (2) TMI 36 - ITAT PUNEAssessment u/s.144 - Lack of proper representation by the assessee - Held that:- After making additions and the additions were confirmed by the CIT(A) again without the proper representation from the assessee. It is an admitted fact that the additions were confirmed in view of lack of proper representation by the assessee before the lower authorities. Considering the set principles of natural justice, as mentioned in the open court, it appropriate to remand the entire issues to the file of AO for fresh adjudication after giving reasonable opportunity of being heard to the assessee. - Decided in favour of assessee for statistical purposes.
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