Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 286 - ITAT DELHIOrder of the CIT(A) exparte - denial of principle of natural justice - Disallowance u/s 14A r.w.r.8D - addition in respect of non deduction of TDS u/s 195 on the income charitable tax in India u/s 40(a)(i) - Disallowances of interest on late deposit of TDS - HELD THAT:- It is pertinent to note that the order of the CIT(A) is ex-parte and has not taken cognizance of the relevant evidences produced before the AO during the assessment proceedings as well. The order is non-speaking. Therefore, we are setting aside the order of the CIT(A) and remanding back all the issue to the file of the CIT(A) for deciding the issues on merit. Needless to say, the assessee be given opportunity of hearing by following principles of natural justice
|