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7-Day Opportunity Not a Valid Hearing, Restores Section 69C Credit Card Addition: Mumbai ITAT
Case Law Details
- Case Name
- Mufaddal Najmuddin Indorewala Vs ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Mumbai
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Mufaddal Najmuddin Indorewala Vs ITO (ITAT Mumbai)
7-Day Opportunity Is NOT Effective Hearing- Mumbai ITAT Restores Credit Card Addition Made u/s 69C
The Mumbai ITAT held that dismissal of an appeal by the CIT(A) after granting barely 7 days’ time for compliance violated principles of natural justice and deprived the assessee of effective opportunity of hearing. Accordingly, the Tribunal restored the matter back to the CIT(A) for fresh adjudication on merits in respect of addition made towards alleged unexplained credit card payments.
The assessee, a salaried individual regu...
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