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| The Tax Publishers2020 TaxPub(DT) 3369 (Pune-Trib) INCOME TAX ACT, 1961
Section 250
Where CIT(A) had passed the appellate order only on the basis of the assessment order, Form-35, statement of facts and grounds of appeal and sufficient opportunities were provided to assessee and there was not even a single compliance from assessee on the given dates of hearing, therefore, in the interest of justice, one more opportunity might be given to assessee and accordingly, matter should be remanded back to CIT(A).
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Appeal (CIT(A)) - Order - Opportunity of hearing -
Assessee was an individual and the case of the assessee was selected for scrutiny under CASS. AO issued notices under sections 143(2) and 142(1) which were duly served on the assessee. AO passed assessment order under section 143(3) and assessed total income by making addition under section 2(22)(e) on account of deemed dividend.Held: CIT(A) had passed the appellate order only on the basis of the assessment order, Form-35, statement of facts and grounds of appeal. It was also true as evident from the order of CIT(A) that sufficient opportunities were provided to assessee. There was not even a single compliance from the assessee on the given dates of hearing. Though several opportunities were given to assessee by CIT(Appeals), in the interest of justice, one more opportunity might be given to the assessee and therefore, matter should be remanded back to CIT(A).
Relied:CIT v. G. Narasimhan (Decd) & Ors. (by Lrs) (1999) 236 ITR 327 (SC) : 1999 TaxPub(DT) 1078 (SC), Pradip Kumar Malhotra v. CIT (2012) 338 ITR 538 (Cal) : 2012 TaxPub(DT) 0496 (Cal-HC), Asstt. CIT v. Vilas Rasiklal Shah [ITA Nos. 789 to 791/PUN/2017, dt. 28-3-2019] and Asstt. CIT v. Vilas Rasiklal Shah [ITA No.1918/PUN/2016, dt. 12-12-2018].
REFERRED :
FAVOUR : Matter remanded.
A.Y. : 2013-14
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