CIT(A) must provide opportunity of hearing to AO – Section 250(1)

Advertisement ACIT Vs Kalinga Mining Corporation (ITAT Cuttack) We are not going into merits of the appeals. Only because an opportunity of hearing as prescribed u/s.250(1) of the Act has not been provided by the ld. CIT(A) to the AO and there is a clear violation of principle of natural justice in respect of opportunity to be given to the AO against whose orders the appeals have been preferred, we are of the view that the orders of ld. CIT(A) for all the impugned assessment years would have to be set aside on account of non-granting of opportunity of hearing to the AO as per the provisions...