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2021 (2) TMI 572 - ITAT MUMBAIEnhancement of income u/s 251(1)(a) by CIT-A - Enhancement of disallowance @ 100% of the alleged bogus purchases - HELD THAT:- We notice that Ld. CIT(A) has adjudicated the issue on merit and also enhanced the income without giving proper opportunity to the assessee. Ld. CIT(A) should not have enhanced the income without hearing to the assessee. Since the issue was decided ex-parte and now assessee is in appeal before us raising the grounds of appeal, therefore for the sake of natural justice, we remit the issues raised by the assessee to the file of Ld. CIT(A) to adjudicate the issue on merit as per law after giving proper opportunity of being heard to the assessee and we also direct the assessee to properly represent the case before first appellate authority. Accordingly, the grounds raised by the assessee are allowed for statistical purposes.
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