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Facts
The assessee's appeal for AY 2014-15 arises from an order of the CIT(A) upholding an assessment by the AO. The initial appeal was dismissed due to a lack of effective representation. The AO had estimated business income at Rs. 59.33 Lacs.
Held
The Tribunal, considering the principles of natural justice, decided to grant the assessee another opportunity for hearing before the CIT(A). The impugned order was set aside, and the case was restored for de novo adjudication.
Key Issues
Whether the assessee was denied a reasonable opportunity of hearing before the lower authorities, and if the principles of natural justice were violated.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, “DB” BENCH, AGRA
Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2014-15 arises out of an order of Learned Commissioner of Income Tax (Appeals), Agra [CIT(A)] dated 28-02-2018 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) of the Act on 24-12-2016. The Ld. AR has pleaded for another opportunity of hearing before lower authorities which has been opposed by Ld. Sr. DR.
In the assessment order, Ld. AO estimated business income and made assessment of Rs.59.33 Lacs. The first appeal was dismissed for want of an effective representation from the assessee. Aggrieved, the assessee is in further appeal before us.
Keeping in mind the principles of natural justice, we deem it fit to afford another opportunity of hearing to the assessee to substantiate its case before Ld. CIT(A). Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith.
The appeal stand allowed for statistical purposes. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963. Sd/- Sd/- (SATBEER SINGH GODARA) (MANOJ KUMAR AGGARWAL) �ाियक सद� /JUDICIAL MEMBER लेखा सद� / ACCOUNTANT MEMBER Dated: 28.03.2025 आदेश की �ितिलिप अ�ेिषत / Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF ASSISTANT REGISTRAR
ITAT AGRA