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| The Tax Publishers2020 TaxPub(DT) 1734 (Chen-Trib) INCOME TAX ACT, 1961
Section 251
Where while concluding appellate order, CIT(A) did not adjudicate issues on merits based on facts and circumstances, accordingly, order was set aside and CIT(A) was directed to adjudicate issues on merits in accordance with law and to meet ends of justice, assessee was to be given an opportunity of being heard to present its case.
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Appeal (CIT(A) - Validity of ex parte order - Denial of natural justice -
Assessee challenged ex parte order passed by CIT(A) without affording sufficient opportunity of being heard and without addressing grounds of appeals on merits. Held: Against various additions made in assessment order passed under section 143(3) read with section 92CA, assessee preferred appeal before CIT(A). Perusal of appellate order, implied that while concluding the order, CIT(A) did not adjudicate issues on merits based on facts and circumstances. Accordingly, order was set aside and CIT(A) was directed to adjudicate issues on merits in accordance with law and to meet ends of justice, assessee was to be given an opportunity of being heard to present its case.
REFERRED :
FAVOUR : In matter remanded
A.Y. :
IN THE ITAT, CHENNAI BENCH
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