Matter restored for granting adequate and effective opportunity of being heard: ITAT Delhi

Swastik Enterprises Pranshu Goel Vs ITO (ITAT Delhi) ITAT Delhi restored the matter to the file of the Assessing Officer with the direction to pass order after affording reasonable, adequate and effective opportunity of being heard and hence the appeal of the assessee is deserves to be allowed. Facts- The case was selected for scrutiny assessment through CASS so as to examine “Large value cash deposits during demonetization period as compared to predemonetization period” and “Low income from TCS Receipts Scraps”. Accordingly, notice u/s 143(2) of Income Tax Act dated 10.08.2018 was iss...