MOHIT GARG ,LUDHIANA vs. DCIT, CC-3, LUDHIANA

Facts

The assessee failed to appear before lower authorities, leading to a best judgment assessment under Section 144 of the Act. The CIT(A) confirmed the assessment. The assessee is now in appeal before the tribunal.

Held

The tribunal set aside the impugned order and restored the assessment to the file of the Ld. AO for de novo assessment, providing the assessee with another opportunity for a reasonable hearing.

Key Issues

Whether the assessee should be granted another opportunity for a hearing before the Assessing Officer due to principles of natural justice.