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The Tax PublishersITA No. 4816, 4817 & 4818/Mum/2019
2021 TaxPub(DT) 0914 (Mum-Trib)INCOME TAX ACT, 1961
Section 251
Where CIT(A) had enhanced the income without hearing to the assessee and the issue was also decided ex-parte, for the sake of natural justice, matter raised by assessee was remitted to the file of CIT(A) to adjudicate the issue on merit as per law after giving proper opportunity of being heard to the assessee.
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Appeal [CIT(A)] - Enhancement of income - No proper opportunity of hearing given to assessee -
Assessee filed appeal against the order of CIT(A) making enhancement of income under section 251(1)(a) and also enhancement of disallowance @ 100% of the alleged bogus purchases without providing any proper opportunity to him.Held: CIT(A) should not have enhanced the income without hearing to the assessee. Since the issue was decided ex-parte and now assessee was in appeal raising the grounds of appeal, therefore for the sake of natural justice, matter raised by assessee was remitted to the file of CIT(A) to adjudicate the issue on merit as per law after giving proper opportunity of being heard to the assessee and assessee was also to properly represent the case.
REFERRED :
FAVOUR : Matter remanded.
A.Y. : 2009-10 to 2011-12
IN THE ITAT, MUMBAI BENCH
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