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2021 (7) TMI 570 - AT - Income TaxEnhancement of income made by the CIT(A) by estimating the income - Assessment u/s 143(3) has made adhoc disallowances of various expenses - HELD THAT:- It is evident from the record that the show cause notice dated 16.03.2015 issued by the CIT(A) for enhancement of assessment was received back unserved. Therefore, the adhoc enhancement was made by the CIT(A) without serving the show cause notice on the assessee. Thus, it is clear that though the CIT(A) issued a show cause notice u/s 251(2) but the said notice was not served upon the assessee and consequently the assessee was not given any effective opportunity of hearing before the enhancement. Accordingly, in the facts and circumstances of the case and in the interest of justice the impugned order passed by the CIT(A) is set aside and the matter is remanded to the record of the CIT(A) for deciding the same afresh after giving one more opportunity of hearing to the assessee.
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