ITAT Remands Case to CIT(A) for Fresh Adjudication Due to Lack of Proper Hearing

Shankar Prasad Vs Assessment Unit (ITAT Patna) Income Tax Appellate Tribunal (ITAT), Patna Bench, has directed the National Faceless Appeal Centre (CIT(A)) to conduct a fresh hearing of an appeal filed by an individual assessee, Shankar Prasad. The tribunal’s decision was based on its finding that the assessee was not afforded a proper opportunity to present his case before the CIT(A), and that the appellate authority had dismissed the appeal without delving into its merits. The case originated when the Assessing Officer (AO) received information that Shankar Prasad had made significant ...