Dismissal of appeal without giving sufficient opportunity of being heard not justified: ITAT Ahmedabad

Abdulrahim Yakubbhai Gudala Vs ACIT (ITAT Ahmedabad) ITAT Ahmedabad held that CIT(A) dismissed the appeal on the basis of non-appearance, however, only one notice of hearing was issued. Accordingly, order set aside and matter restored back to CIT(A) due to non-issuance of sufficient opportunity of being heard. Facts- The assessment order was framed in which the AO made certain additions in the hands of the assessee under Section 69A of the Act r.w.s. 115BBE of the Act amounting to Rs. 2,05,00,477/- as unexplained income of the assessee. The case of the assessee is that a search was conducted a...