The Tax Publishers2021 TaxPub(DT) 0293 (Del-Trib)

INCOME TAX ACT, 1961

Section 250(6)

Since CIT(A) had not given any categorical finding on merits of the case and also did not give sufficient opportunity of hearing to assessee and was not right in dismissing the appeal of assessee without giving proper opportunity of hearing, therefore, matter was remanded back to CIT(A) to decide same on merits.

Appeal [CIT(A)] - Denial of natural justice - Assessment of loss - CIT(A) dismissed assessee's appeal without providing Adequate opportunity of being heard

Assessee was engaged in manufacturing of different kind of papers, etc., and it filed return of income showing loss of Rs. 21,19,57,021. The AO assessed the loss at Rs. 1,11,19,899 vide assessment order. CIT(A) dismissed the appeal of assessee. Assessee submitted that CIT(A) had not given an appropriate opportunity of hearing to assessee to represent his case. Held: It was pertinent to note that CIT(A) had not given any categorical finding on merits of the case and also did not give sufficient opportunity of hearing to assessee. Therefore, CIT(A) was not right in dismissing the appeal of the assessee without giving proper opportunity of hearing. Hence, matter was remanded back to CIT(A) to decide same on merits.

REFERRED :

FAVOUR : Matter remanded.

A.Y. : 2015-16



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