The bench held that the assessee should be provided a reasonable and proper opportunity to be heard in the interest of justice
The Chandigarh bench of the Income Tax Appellate Tribunal ( ITAT ) restores the file for de novo proceedings to CIT(A) as no notice for hearing was served to the assessee. In this case, the assessee, Ambika Prashad, had filed the appeal before the ITAT against the impugned order passed by the Commissioner of Income…
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