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2018 (5) TMI 1765 - ITAT DELHINot provided the opportunity as requested by the appellant - non speaking order - Held that:- It is seen that the assessee’s returned income of ₹ 13,74,000/- odd was selected for scrutiny, wherein the assessment was concluded at an income of ₹ 29,43,820/-. The additions made by the AO were challenged in appeal before the CIT(Appeals) where initially time was sought subsequently on 25.11.2014 neither anyone appeared nor any request for time was made. The assessee remained unrepresented for the reasons beyond the control of the counsel. Accordingly, accepting the submissions to be correct and true and also accepting the oral undertaking giving by the Ld. AR the impugned order is set aside back to the file of the CIT(A) with the direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard - Appeal of the assessee is allowed for statistical purposes.
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