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2020 (5) TMI 353 - AT - Income TaxReopening of assessment u/s 147 - Validity of reason to believe - as alleged absence of any valid approval obtained under section 151 - CIT(A) dismissed the appeal of the assessee - HELD THAT:- CIT(A) has passed ex-parte order and dismissed the appeal for non prosecution. The CIT(A) has not at all discussed the merit of the case. It will be appropriate to remand back the matter to the file of the CIT(A) for fresh adjudication on merit. Needless to say, the assessee be given opportunity of hearing by following principles of natural justice. Thus, appeal of the assessee is partly allowed for statistical purpose.
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