SHRI SYED AZAM ALI,BETUL vs. THE ITO, BETUL

ITA 389/IND/2017Status: DisposedITAT Indore26 September 2017AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the principles of natural justice, specifically the 'audi alteram partem' rule, were violated as the assessee was not given a proper opportunity to be heard. Therefore, the case was restored to the AO for fresh consideration.

What were the facts?

The assessee's appeal was against an assessment order made under Section 144 and a CIT(A) order confirming an addition of Rs. 25,00,000/-. The assessee contended that no proper opportunity of being heard was provided by either the AO or the CIT(A).

What were the issues?

Whether the assessment order and the CIT(A) order were valid when the assessee was not afforded a proper opportunity of being heard, violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 144,Section 69A,Section 28

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI C.M. GARG & SHRI O.P.MEENA

Pronounced: 26.09.2017

PER O.P. MEENA, AM.

This appeal filed by the Assessee is directed against the order of ld. Commissioner of Income-tax (Appeals)-1, Bhopal [in short referred to as the CIT (A)] dated 24.03.2017 pertaining to Assessment Year 2009-10. 2. The assessee has taken as many as three grounds of appeal, however, Ground No.1 & 2 relates that the AO has erred in making

Shri Syed Azam Ali V CIT(A)-1, Bhopal ITA No.389/Ind/2017 A.Y. 2009-10

The order continues below.

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