No hearing, no justice – ITAT Pune remands ex-parte CIT(A) order for fresh adjudication

Chandrakant Pandharinath Hande Vs ITO (ITAT Pune)

Assessee, a small-scale commission agent dealing in sale & purchase of lands, filed appeal against the order of NFAC-CIT(A). The appeal challenged confirmation of an addition of ₹ 9,53,539 made by AO towards commission income, which had been treated as income outside the presumptive provisions of Section 44AD.

Assessee had not filed return for A.Y. 2013-14. The case was reopened u/s 148. In response, he filed return on 29-11-2019 declaring total income of ₹ 3,23,225 on presumptive basis u/s 44AD & claime refund of

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