SHRI BADRI PRASAD,BAIRAGH CHICHLI, KOLAR ROAD, BHOPAL vs. INCOME TAX OFFICER, 2 (2), BHOPAL, BHOPAL

ITA 459/IND/2017Status: DisposedITAT Indore26 September 2017AY 2008-093 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the principles of natural justice, specifically the right to be heard, were violated by both the Assessing Officer and the CIT(A). Consequently, the appeal was restored to the Assessing Officer for de novo consideration.

What were the facts?

The assessee's appeal was against an assessment order and the CIT(A)'s order, both of which were made without providing a proper opportunity of being heard. The assessment was framed under Section 144 of the Act.

What were the issues?

Whether the assessment order and the CIT(A)'s order were valid when the assessee was not given a proper opportunity to be heard, violating the principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 144,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

Hearing: 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 27.03.2017 pertaining to Assessment Year 2008-09. Shri Badri Prasad V ITO 2(2), Bhopal ITA No.459/Ind/2017 A.Y. 2008-09 2. The assessee has taken as many as four grounds of appeal, however, Ground No.1 & 2 relates that the AO has erred in making asse

The order continues below.

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