Fair Hearing Mandatory for Section 251 Income Enhancement: ITAT Amritsar

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, remaining bedridde...