Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (3) TMI 985 - AT - Income TaxReopening of assessment u/s 147 - information of ITD data that assessee sold certain piece of land in Daman and has not shown Capital gain in his return of income - addition was confirmed by Ld. CIT(A) by taking view that assessee was provided reasonable opportunities but assessee failed to avail such opportunities - HELD THAT:- CIT(A) dismissed the appeal of assessee in ex parte proceedings. Therefore, keeping in view the principle of natural justice we are inclined to give one more opportunity to the assessee to contest his case on merit. Thus, the appeal is restored back to the file of Ld. CIT(A) to decide the issue afresh. The grounds of appeal by assessee are allowed for statistical purpose.
|