ITAT Lucknow Sets Aside CIT(A) Order for Lack of Fair Hearing

Bhavan Ravat Vs CIT (ITAT Lucknow) Income Tax Appellate Tribunal (ITAT) Lucknow set aside an order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] in the case of Bhavan Ravat for the assessment year 2017-18. The original assessment order, issued under Section 144 of the Income Tax Act, had increased the assessed income to ₹2.11 crore from the returned income of ₹48.36 lakh without providing the assessee a fair chance to present his case. The appellate order from CIT(A) also dismissed the appeal ex-parte, without a detailed examination of the grounds raised by the assessee. The ...