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Section 250(2) Breached: Appeal Restored for Fresh Decision
Case Law Details
- Case Name
- Adrem India (P) Ltd. Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Delhi
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Adrem India (P) Ltd. Vs DCIT (ITAT Delhi)
Adjournments ≠ Lack of Interest: CIT(A) Must Grant Effective Hearing, Rules ITAT
Delhi ITAT ‘A’ Bench in Adrem India (P) Ltd vs DCIT, Central Circle-20, Delhi (ITA No.5246/Del/2024, AY 2022-23, order dated 24-12-2025) set aside the ex-parte appellate order and remanded the matter to CIT(A), holding that deciding an appeal on merits without granting effective opportunity of hearing violates section 250(2) and principles of natural justice.
Assessee, engaged in furniture and modular kitchen business, was subjected to search u/s 132 on 09-02-2022, d...
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