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2021 (4) TMI 329 - AT - Income TaxExparte order passed by the ld. CIT(A) - denial of natural justice - non affording sufficient opportunity of being heard and without addressing the grounds of appeal on merits - HELD THAT:- On perusal of the appellate order, we find that despite giving various opportunities from 13.11.2018 to 30.01.2019, there was no response from assessee’s side and by clubbing the appeals for other assessment years, the ld. CIT(A) dismissed all the appeals after considering the written submissions of the assessee. Since the ld. Counsel for the assessee made a submission that the assessee was not provided sufficient opportunity of being heard and not addressed the grounds of appeal on merits, we remit the matter back to the file of the ld. CIT(A) to adjudicate the issues on merits in accordance with law by affording an opportunity of being heard to the assessee. Appeal filed by the assessee is allowed for statistical purposes.
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