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2019 (6) TMI 398 - AT - Income TaxCondonation of delay - Assessment u/s. 144 - exparte order passed by the AO - no proper opportunity of hearing was not provided to the assessee - HELD THAT:- Keeping in view the exparte order passed by the AO u./s 144 as well as non-consideration of sufficient reasons for not condoning the delay by the CIT(A) in filing the appeal before him, we are of the considered view that the delay deserve to be condoned and the issues in dispute need to be readjudicated by the AO, after considering all the evidences/documents filed by the Assessee and assessee be given adequate opportunity of being heard. We remit back the issues in dispute to the file of the AO for do novo consideration, after giving adequate opportunity of being heard to the assessee and also consider all the documents/evidences filed by the assessee and then pass a speaking order. - Decided in favour of assessee for statistical purposes.
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