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2018 (3) TMI 1446 - AT - Income TaxCIT(A) power in directing the AO (TDS) to re-examine the rectification petition of the assessee - Held that:- We note that though the Ld. CIT(A) has got the power to confirm, reduce, enhance or annul the assessment, the power to set aside/remand to the AO has not been given to the Ld. CIT(A), therefore, we set aside the order of Ld. CIT(A) and in the interest of justice, remand the matter to the file of the AO and direct the AO to de novo adjudicate the issues raised by the assessee in the rectification petition filed by the assessee u/s. 154 of the Act on 14.04.2011 untramelled by any observations given while explaining the facts - the assessee may be given adequate opportunity of being heard before passing the speaking order. Appeal of revenue is allowed for statistical purposes.
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