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Ex-parte Enhancement Without Notice Unsustainable: ITAT ITAT Bangalore
Case Law Details
- Case Name
- Late Gurupadappa Mallappa Havinal Vs (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Bangalore
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Late Gurupadappa Mallappa Havinal Vs (ITAT Bangalore)
Ex-parte Enhancement Without Notice Unsustainable: ITAT Restores Credit Addition to CIT(A)
The Bangalore SMC Bench of the ITAT set aside the ex-parte appellate order passed by the CIT(A) and restored the entire matter back to the file of the CIT(A) for fresh adjudication on merits, holding that the Assessee was denied a proper opportunity of hearing and that enhancement was made without issuing notice u/s 251.
The Assessee, an individual pensioner, had originally filed his return for AY 2012-13, which was accepted u/s 143(1). Subsequently, ...
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