2023 (1) TMI 1399

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..... t plead his case successfully before the CIT(A). We also note that Ld. CIT(A) did not pass the order as per the mandate of previous of section 250(6) of the Act. We note that it is settled law that principles of natural justice and fair play require that the affected party is granted sufficient opportunity of being heard to contest his case. Therefore, without delving much deeper into the merits o .....

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..... issioner of Income Tax (Appeals)-4, Surat [in short ld. CIT(A) ], in Appeal No. CIT(A), Surat-4/10175/2019-20 dated 14.06.2022, which in turn arises out of an assessment order passed by Assessing Officer u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the Act ) dated 30.12.2019. 2. At the outset itself, the ld. Counsel for the assessee assailed the impugned order by contending t .....

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..... nce matter may be restored to the file of Assessing Officer. 4. Considering the above facts, we note that assessee could not plead his case successfully before the ld. CIT(A). We also note that Ld. CIT(A) did not pass the order as per the mandate of previous of section 250(6) of the Act. We note that it is settled law that principles of natural justice and fair play require that the affected party .....

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