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2021 (1) TMI 526 - AT - Income TaxDenial of natural justice - Assessment of loss - CIT (A) dismissed the appeal of the assessee - whether CIT-A rejecting the appeal filed by the assessee without going through the facts? - HELD THAT:- It is pertinent to note that the CIT (Appeals) has not given any categorical finding on merits of the case and also did not give sufficient opportunity of hearing to the assessee. Therefore, the CIT (Appeals) was not right in dismissing the appeal of the assessee without giving proper opportunity of hearing. Hence, we are remanding back the entire issue to the file of the CIT (Appeals) to be decided on merits. Appeal of the assessee is partly allowed, for statistical purpose.
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