ITAT Chandigarh Restored Appeal to CIT(A) Due to Denial of Hearing Opportunity

Krishna Punia Vs ITO (ITAT Chandigarh) The assessee’s appeal for AY 2011–12 arose from an assessment framed under sections 143(3) read with 263. The Assessing Officer added ₹31.85 lakh on account of cash deposits after rejecting the assessee’s submissions. The Commissioner (Appeals) dismissed the appeal due to delay and also confirmed the assessment on merits, citing non-compliance with hearing notices. On further appeal, the Income Tax Appellate Tribunal held that, in the interest of natural justice, the matter required reconsideration. The case was remanded to the Commissioner (Appea...