Only one date of hearing fixed – Order passed by CIT(A) – Restored by ITAT

Ajit Kumar Routh Vs ITO (ITAT Kolkata)

Assessee submitted that there were violations of principles of natural justice as only one date of hearing was fixed and the assessee was not given sufficient opportunity to argue his case. The ld. D/R did not object to the plea of the assessee that the matter may be restored to the file of the Assessing Officer for fresh adjudication, after giving sufficient opportunity to the assessee.

ITAT restores both the appeals to the file of the ld. CIT(A) for fresh adjudication.

FULL TEXT OF THE ORDER OF ITAT JODHPUR

Both these appeals filed by the assessee are directed against the common order of the ld. Commissioner of Income Tax (Appeals) – Asansol, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 14/11/2018, for the Assessment Years 2008-09 & 2012-13.

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