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2023 (5) TMI 946 - AT - Income TaxValidity of assessment - violation of principle of natural justice - assessment order passed without confronting the Appellant with the information/documents on which reliance was placed by the AO and/or by the CIT(A) - HELD THAT:- On perusal of the order passed by the CIT(A) it is not clear whether a copy of the remand report was furnished to the Appellant. Therefore, in order to address the grievance of the Appellant regarding violation of principle of natural justice, we deem it appropriate to set aside the order passed by the CIT(A) with the directions to adjudicate the issue raised in appeal before CIT(A) afresh after giving the Appellant a reasonable opportunity of being heard. CIT(A) is directed to confront the Appellant with the remand report received from the AO in response to letter dated 09/02/2017 sent by the CIT(A) to AO for examination of additional evidence filed by the Appellant along with submissions before adjudicating upon the issue of admissibility or otherwise of the additional evidence furnished by the Appellant. Appeal preferred by the Assessee is allowed for statistical purposes.
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