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2021 (6) TMI 810 - AT - Income TaxEnhancement of income as provided u/s. 251(2) - Power of CIT(A) - Assessee argued as not providing a reasonable opportunity of show cause against such enhancement - HELD THAT:- CIT(A) has not adhered to the provisions of section 251(2) of the Act. The Ld. AO has also passed an ex-parte order due to the non-cooperation of the assessee. We hereby remit back the entire matter back to the file of the Ld. AO for de novo consideration. At the same breath, hereby caution the assessee to promptly cooperate before the Ld. Revenue Authorities failing which they shall be at liberty to pass appropriate order in accordance with law and merit based on the materials on record. Appeal of the assessee is allowed for statistical purposes as indicated.
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