After considering both arguments, the ITAT held that the CIT(A) had decided the matter without examining the merits and failed to pass a reasoned order as mandated by law.
In a recent order, the Income Tax Appellate Tribunal (ITAT), Patna Bench, has allowed a fresh appeal hearing for an assessee after observing that the Commissioner of Income Tax (Appeals) ,CIT(A) failed to provide a fair opportunity of being heard. Shankar Prasad, a resident of Bihar’s Nalanda district, had not filed his return of income…
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