Case Law Details
Case Name : Pramod Kumar Pathak Vs. ITO (ITAT Agra)
Appeal Number : I.T.A No. 83/Agra/2017
Date of Judgement/Order : 15/11/2017
Related Assessment Year : 2011-12
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CA Prarthana Jalan
Pramod Kumar Pathak Vs. ITO (ITAT Agra)
Hon’ble Agra ITAT in the case of Pramod Kumar Pathak v/s ITO in ITA No 83/Agra/2017 vide order dated 15.11.2017 has remitted the file back to the CIT (Appeals) as the CIT (Appeals) had just sustained the Assessing Officer’s order without himself discussing or deciding the merits of the case.
The Hon’ble Agra ITAT has held as under:-
“It is seen that the ld. CIT(A) has dismissed the assessee’s appeal ex parte qua the assessee without discussing or deciding the merits of the case. As such, the matter is remitted to the file of the ld. CIT(A), to decide it afresh in accordance with law, by passing a speaking order on all the concerned issues, on affording due and adequate opportunity of hearing to the assessee. The assessee, no doubt, shall co-operate in the fresh proceedings before the ld. CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered, accordingly”
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