Opportunity of Hearing must before addition for Unexplained Eviction Expenses

Shadawal Enterprises Vs CIT (ITAT Mumbai) Addition of unexplained expenses on failure to establish evidence for eviction of encroacher should be made after providing opportunity of hearing to assessee Conclusion: Shri Ganesh Vithal Indore was the appropriate person to establish his possession over the encroached property/land by submitting the relevant documents and/or other direct or indirect evidence, thus for the just decision of the case and for real adjudication of the issue, it would be appropriate to remand the instant issue to the file of AO for decision afresh by summoning Shri Ganesh...