Case Law Details
Mayank Kumar Garg Vs ITO (ITAT Delhi)
It was submitted by the ld Counsel for the Assessee that the addition of Rs. 16,82,836/- has been made without giving any opportunity of hearing for enhancement of the income. The ld DR could not controvert this arguments.
In the light of the aforesaid irregularity and violation of mandate of law, the issue is restored to the files of Ld. CIT(A) to give opportunity of hearing to the Assessee.
FULL TEXT OF THE ORDER OF ITAT DELHI
1. The appeal has been preferred by the Assessee against the order dated 02.11.2016 of Ld Commissioner of Income Tax (Appeals)-19, New Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. „FAA’) in appeal No. 115/14-15 arising out of an appeal before it against the order dated 31.03.2014 passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as „the Act’) by the ld. Assessing Officer, Assistant Commissioner of Income Tax, Wad-34(3), New Delhi (hereinafter referred as the Ld. AO).
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