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ITAT Mumbai Remands Case back to CIT(A) Due to Improper Notice by ITO
Case Law Details
- Case Name
- Aravind Arunachalam Vellore Vs ITO (ITAT Mumbai)
- 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 Mumbai
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Aravind Arunachalam Vellore Vs ITO (ITAT Mumbai)
The appellant is an individual. He was issued a re-opening notice under section 147 of the Income Tax Act, 1961. The commission paid to various parties was sought to be disallowed and added to the income. It was confirmed by the assessing officer. In appeal, the Ld. CIT(A) has rejected the appeal. Hence, the present appeal before the Hon’ble ITAT.
The Hon’ble ITAT, Mumbai allowed the appeal and remanded the matter back to the Ld. CIT(A).
It held:
(i) the order was passed ex-parte as none of the notices were communicated ...
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