Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (7) TMI 1406 - ITAT BANGALOREOrder passed by the CIT(Appeals) ex parte - Non giving due opportunity of hearing to the assessee - as submitted that as per the return of income, the assessee has duly paid the admitted tax shown in the return filed by the assessee also Form 26AS of the respective assessment years - HELD THAT:- Admittedly, in this case, order was passed by the CIT(Appeals) ex parte without giving due opportunity of hearing to the assessee. Further, the CIT(A) has not gone through the details of payment of admitted tax which is required to be verified by him after giving opportunity of hearing to the assessee in both the assessment years. Accordingly, these appeals are remitted back to the file of the CIT(Appeals) for de novo consideration of the issues after providing opportunity of being heard to the assessee. Appeals of assessee are allowed for statistical purposes.
|