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Fair Hearing Mandatory for Section 251 Income Enhancement: ITAT Amritsar
Case Law Details
- Case Name
- Nazir Ahmad Bhat Vs ITO (ITAT Amritsar)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Amritsar
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Nazir Ahmad Bhat Vs ITO (ITAT Amritsar)
Enhancement u/s 251 Without Effective Hearing Invalid: ITAT Restores Appeals to CIT(A)
The Amritsar Bench of the ITAT, in Nazir Ahmad Bhat vs ITO, Anantnag (ITA Nos. 273 & 274/Asr/2025, AYs 2011-12 & 2012-13), condoned an inordinate delay of 369 days in filing the appeals and set aside the ex-parte appellate orders involving substantial enhancement, restoring the matters to the CIT(A) for fresh adjudication on merits.
The Assessee, a 67-year-old retired pensioner, suffered from serious ailments and underwent multiple surgeries, r...
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