ITAT Guwahati directs re-adjudication for insufficient opportunity to assessee

S.B. Traders Vs ACIT (ITAT Guwahati)

In a crucial ruling, the ITAT Guwahati ordered re-adjudication in the case of S.B. Traders Vs ACIT. The Tribunal held that the Assessing Officer had made additions without granting the assessee ample opportunity to present their case. The decision underlines the importance of fair process in income tax proceedings.

Tribunal noted that both the order of the Assessing Officer and the CIT(A) were issued ex parte, and the assessee was not given a fair chanc

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