SMT. SUDHA RAMESH KUMAR TAPARIA, L/R OF LATE MANIK CHAND KARWA,MORIGAON vs. INCOME AX OFFICER, WARD- MORIGAON, MORIGAON

This is an appeal filed by the assessee directed against the order of the Learned Commissioner of Income Tax (Appeals), Guwahati-1, Guwahati [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 28.04.2020 for the Assessment Year 2013-14.

After hearing the ld. D/R and perusing the papers on record I am of the opinion that there is violation of principles of natural justice at the stage of hearing before the ld. CIT(A). Thus I restore the matter to the file of the ld. CIT(A) for fresh adjudication in accordance with law after giving the assessee adequate opportunity of being heard.