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2022 (3) TMI 884 - AT - Income TaxAddition u/s 68 - appeal is taken up for hearing in the absence of the assessee - DR submitted that Ld.CIT(A) dismissing the appeal on the ground that the provision of section 249(4) is negatively worded and prohibits the decision by the Ld.CIT(A) - HELD THAT:- The assessee ought to have been given an opportunity for making submissions regarding admissibility of appeal. Therefore in the interest of principle of nature justice and to sub-serve the interest of substantive justice, hereby set aside the impugned order and restore the grounds of appeal to the Ld.CIT(A) to re-consider the grounds after giving adequate opportunity to the assessee. Thus, grounds raised by the assessee are allowed for statistical purposes.
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