SMT. VANDNA SHAH,KHANDWA vs. ITO KHANDWA, KHANDWA
What did the Tribunal hold?
The Tribunal held that the CIT(A) failed to provide a reasonable and effective opportunity of hearing to the assessee and did not pass a reasoned order. Therefore, the order of the CIT(A) was set aside.
What were the facts?
The assessee filed an appeal before the ITAT against the order of the CIT(A). The ITAT noted that the CIT(A) had passed an ex-parte order without providing a proper opportunity of hearing to the assessee.
What were the issues?
Whether the CIT(A) provided a proper opportunity of hearing to the assessee and passed a reasoned order.
AI-generated summary — verify with the full judgment below
आदेश 08.01.2021 को खुले �यायालय म� उ�घो�षत �कया गया है।
ह�ता/- ह�ता/- (मनीष बोरड) (कुल भारत) लेखा सद�य �या�यक सद�य �दनांक : 08.01.2021 ��त�ल�प : अपीलाथ�, ��यथ�, आयकर आयु�त (अपील), आयकर आयु�त, �वभागीय ��त�न�ध, गाड� फ़ाइल
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