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| The Tax Publishers2020 TaxPub(DT) 5118 (Sur-Trib) INCOME TAX ACT, 1961
Section 250(6)
Where the order passed by CIT(A) was without affording fair and reasonable possibility to the assessee, it was appropriate to restore all the grounds of appeal to the file of CIT(A) to decide all the issues de novo including the additional ground of appeal raised by assessee.
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Appeal [CIT(A)] - Order of CIT(A) - Non-providing of adequate opportunity -
Assessee filed appeal against the order of CIT(A) who upheld the order of AO by taking view that he has no alternative, except to accept the findings given by AO on the addition made on account of unexplained deposit. Held: CIT(A) neither considered the facts nor gave any finding while passing the impugned order. The impugned order passed by CIT(A) was without affording fair and reasonable possibility to the assessee. Therefore, it was appropriate to restore all the grounds of appeal to the file of CIT(A) to decide all the issues de novo including the additional ground of appeal raised by assessee.
REFERRED :
FAVOUR : Matter remanded.
A.Y. : 2006-07
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