|The Tax Publishers2020 TaxPub(DT) 5363 (Del-Trib)
INCOME TAX ACT, 1961
Since CIT(A) had not given any categorical finding on merit of the case and also no proper opportunity of hearing was provided, matter was remanded to the file of CIT(A) for deciding the case on merit after providing proper opportunity of hearing to assessee.
Appeal [CIT(A)] - Order of - Issue not decided on merits -
Assessee was engaged in Real Estate business. It being aggrieved by assessment order passed by AO filed appeal before CIT(A). The CIT(A) dismissed appeal on the ground of non-prosecution of appeal. Held: It was pertinent to note that CIT(A) had not given any categorical finding on merit of the case and dismissed the appeal on the ground of non-prosecution of appeal. It was also observed that CIT(A) did not give sufficient opportunity of hearing to the 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 the file of CIT(A) to be decided on merit.
FAVOUR : Matter remanded
A.Y. : 2010-11
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