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2021 (10) TMI 165 - AT - Income TaxEx-parte order of the ld. CIT(A) in confirming the rectification order passed under section 154 - HELD THAT:- Since there was no representation from assessee’s side despite various opportunities afforded, the ld. CIT(A) dismissed the appeal of the assessee. On perusal of the appellate order, we do not find that the assessee has furnished detailed written submissions against the grounds raised in the appeal before the ld. CIT(A) so that the ld. CIT(A) could adjudicate the issues on merits. However, before us, the ld. Counsel for the assessee prayed for one more opportunity of being heard to the assessee for furnishing his explanation in support of his claim. In view of the above, we are of the opinion that to meet the ends of natural justice, one more opportunity may be given to the assessee to furnish details explanation in support of his claim - Assessee appeal allowed for statistical purposes.
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