Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (7) TMI 1415 - AT - Income TaxDisallowing agricultural income claim u/s. 10(1) - HELD THAT:- Revenue sought to highlight the fact in CIT(A)’s lower appellate proceedings in para 4 that he had issued several notices to the assessee. We note that there is no indication at all in the said para 4 and 3; respectively that the CIT(A) hearing notices had been actually served on the assessee. Faced with this situation, we deem it appropriate to restore the instant latter twin appeals back to the CIT(A) for his afresh appropriate adjudication as per law within three effective opportunities of hearing. It is made clear that the assessee or his learned authorised representative shall appear before the CIT(A) on or before 30-11-2021 with all the relevant evidence; at his own risk and responsibility only, to be followed by three effective opportunities of hearing.
|