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Facts
The assessee filed appeals against the order of the CIT(A)/NFAC for assessment year 2015-16. The appeals contest additions made by the Assessing Officer and confirmed by the CIT(A) concerning alleged sale and purchase of immovable properties, salary income, and rent income.
Held
The Tribunal noted that the assessee was not granted adequate time for hearing by the CIT(A)/NFAC, receiving notices with insufficient time to prepare and present their case. Consequently, the Tribunal decided to restore the appeals to the CIT(A)/NFAC for a fresh adjudication.
Key Issues
Whether the CIT(A) erred in passing ex-parte orders without adequate opportunity of hearing and in confirming additions without proper adjudication on merits, and if the additions were made on erroneous grounds leading to double taxation.
Sections Cited
147, 144, 148, 69
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Income Tax Appellate Tribunal, MUMBAI BENCH “G”, MUMBAI
Before: SHRI SATBEER SINGH GODARA & SHRI OMKARESHWAR CHIDARA
per law within three effective opportunities of hearing subject to a rider that it shall be assessee’s risk and responsibility only proceedings. Ordered accordingly.
The assessee’s latter penalty appeal also follows the suit being consequential in nature. These assessee’s twin appeals are allowed for statistical purposes in above terms. A cop of this common order be placed in the respective case files.
Order pronounced in the open court on 24.07.2024.