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Facts
The appeal was filed by the assessee against the order of the Ld. CIT(A)/NFAC relating to AY 2019-20. The main issue was an addition of Rs.6 lakh made by the Assessing Officer u/s 69A of the Income Tax Act, 1961.
Held
The tribunal restored the issue to the file of the Ld. CIT(A)/NFAC for fresh adjudication after providing the assessee an adequate opportunity of being heard, as no proper opportunity was granted earlier.
Key Issues
Whether the assessee was granted proper opportunity of being heard before the Ld. CIT(A)/NFAC for adjudication of the addition made by the Assessing Officer.
Sections Cited
69A, 1961
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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI MANISH BORAD & SHRI S S VISWANETHRA RAVI
आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; 2. प्रत्यर्थी / The Respondent 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘SMC’ Bench, Pune 5. गार्ड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune
S.No. Details Date Initials Designation 1 Draft dictated on 27.03.2025 Sr. PS/PS 2 Draft placed before author 27.03.2025 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Head 9 Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order