Hearing Opportunity not Provided by CIT(A) while Not Condoning Delay: ITAT restores Appeal for Fresh Adjudication [Read Order]

The CIT( A ) did not provide the assessee any opportunity for hearing while not condoning the delay
By Saagarika Gopinath - On November 25, 2024 1:19 pm - 2 mins read
ITAT - ITAT Ahmedabad - Hearing Opportunity - CIT(A) - Commissioner of Income Tax (Appeals) - Condoning Delay - TAXSCAN

In a recent ruling, the Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) restored the file in which penalty was imposed on the assessee for fresh adjudication due to procedural lapses and lack of hearing opportunity to the assessee. In this case, the assessing officer (AO) passed an assessment order in which…

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