NIMESH P GANATRA,MUMBAI vs. ITO 29 (2)(4), MUMBAI

The present appeal has been preferred by the assessee against the order dated 10.06.2019 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2009-10.

At the time of hearing it was brought to our notice that assessee could not file any reply before the AO and the AO passed the order on the basis of facts available before him. Similarly, before the Ld. CIT(A), the Ld. CIT(A) has decided the issue in a cryptic manner. We are, therefore, inclined to restore the issue to the file of the AO to decide the same on merit after affording a reasonable opportunity of hearing to the assessee. Assessee is also directed to co-operate in the assessment proceedings.