CIT must give proper opportunity of being heard to AO to explain the reason of his decision
Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
At the time of hearing before us, the ld. DR appearing on behalf of revenue by pointing out the various observations made by AO and the ld. CIT(A) contended that ld.CIT(A) has given only 7 days for giving the Remand Report in respect of unexplained liabilities as well as the disallowance of debts and advances written off. As regarding ground no.2 which relates to deletion of addition on account of foreign travel, ld. CIT(A) has accepted the additional evidences of Board Resolution which was not placed before AO. Since AO has not been given sufficient opportunity of being heard he requested to set aside to the file of AO to re-decide all the three issues afresh.
Citation :
A.C.I.T., Circle-7, Kolkata (APPELLANT) M/s.Bengal Waterproof Ltd., Kolkata. (PAN: AABCB 2876 R) (RESPONDENT)
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Ayush
Published in Income Tax
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