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2022 (9) TMI 573 - AT - Income TaxEnhancement of income by CIT-A - Denial of natural justice - not allowing reasonable opportunity of show cause as contemplated u/s. 251(2) of the Act before exercising his power to enhance the assessed income - HELD THAT:- While perusing the order passed by the CIT(A), we find that although notice was issued upon the assessee on 14-03-2018 for enhancement of assessed income. However, from the order passed by the CIT(A) shows that whether the notice was properly served upon the assessee, it cannot be ascertained from record. As such the assessee was unrepresented before the Ld. CIT(A) and therefore, CIT(A) decided the appeal against the assessee. We, therefore, looking into the facts/issues involved in this appeal, in the interest of justice as well as fair to both the parties and in order to facilitate the assessee, restore the appeal to the file of the CIT(A) for fresh adjudication with a direction to assessee to furnish necessary details as and when called for to submit and should not take any adjournment unless otherwise required for reasonable cause. Appeal of the assessee is allowed for statistical purpose.
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