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Facts
The assessee filed an appeal against an order passed by the Ld. CIT(A) for the assessment year 2017-18. The assessee's primary contention was that no opportunity of being heard was granted during the assessment proceedings.
Held
The Tribunal noted that no evidence was furnished by the Ld. CIT(A) and, in the interest of justice, remitted the issue back to the Ld. CIT(A) with a direction to pass a detailed order on merits after considering the assessee's evidence. The Tribunal also emphasized the need to grant a proper opportunity of being heard.
Key Issues
Whether the assessee was denied an adequate opportunity of being heard by the Ld. CIT(A) and if the matter requires de novo consideration.
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SMT. BEENA PILLAI
Per: Smt. Beena Pillai, J.M.: The present appeal filed by the assessee is against order dated 14/10/2024 passed by Ld.CIT(A)-2, Noida for assessment year 2017-18. 2. At the outset the Ld.AR submitted that no opportunity of being heard was granted to the assessee and assessee could not represent its case before the Ld.CIT(A). He thus submitted that assessee may be granted an opportunity of being heard.
A.Y. 2017-18 Shashank Ajay Maheshwari 3. The Ld.DR though could not controvert the submission of the Ld.AR supported of the order passed by the Ld.CIT(A). I have perused the submissions advance by both sides in the light of record placed before us.
Admittedly, it is noted no evidence furnished by the Ld. CIT(A) in the interest of justice I remit this issue back to the Ld. CIT(A) that a direction to pass a detailed order on merits after considering the evidence furnished by the assessee. Needless to say that proper opportunity of being heard must be granted to the assessee. Accordingly the grounds raised by the assessee stands partly allowed for statistical purposes. In the result the appeal filed by the assessee stands partly allowed for statistical purposes. Order pronounced in the open court on 29/08/2025