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2022 (3) TMI 23 - AT - Income TaxAssessment u/s. 144/147 - not allowing proper opportunity of being heard to the assessee - HELD THAT:- As AO, in the instant case, has given a very short time to submit the details and the principles of natural justice has not been followed and, therefore, in the interest of justice, the assessee should be given due opportunity to represent her case properly. We deem it proper to restore the issue to the file of the AO with a direction to grant one final opportunity to the assessee to substantiate her case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the AO and cooperate in early completion of the assessment proceedings by filing the requisite details and without seeking any adjournment under any pretext, failing which the AO is at liberty to pass appropriate order as per law - Appeal filed by the assessee is allowed for statistical purposes.
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