Case Law Details
Assessee has filed this Appeal against the impugned Order dated 24.8.2015 passed by the Ld. CIT(A)-2, New Delhi relevant to assessment year 2012-13 on the following grounds:-
1. On the facts and circumstances of the. case, the order passed by the learned Commissioner of Income Tax (Appeals) [CIT(A)] is bad, both in the eye of law and on the facts.
2. (i) On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in passing an order without giving assessee an opportunity WWW.TAXSCAN.IN – Simplifying Tax Laws of being heard in clear violation of principle of natural
justice.
(ii) On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in passing an order ex-parte despite the fact that the assessee was prevented from appearing because of the reasons beyond the control of the assessee.
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