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Denial of Personal Hearing: ITAT Remands Case to CIT(A) for Fresh Adjudication
Case Law Details
- Case Name
- Kumar Kanti Das Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Delhi
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Kumar Kanti Das Vs ACIT (ITAT Delhi)
In the case of Kumar Kanti Das Vs ACIT, the ITAT Delhi remanded the matter to the CIT(A) for fresh adjudication due to a violation of natural justice. The appellant had challenged the assessment order for AY 2017-18, where the AO had made an addition of ₹1.85 crore under Section 69A of the Income Tax Act concerning cash deposited during the demonetization period. The appellant argued that the NFAC (National Faceless Appeal Centre) had passed the order without affording a personal hearing, which violated the principles of natural justice. ...
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