Natural Justice Violation: Demonetisation Sales Addition Sent Back to CIT(A)

Anupama Jewellery Vs ITO (ITAT Cochin) Kochi: The Income Tax Appellate Tribunal (ITAT), Cochin bench, has set aside an order from the National Faceless Appeal Centre (NFAC), effectively sending back a case involving an income addition made on sales during the demonetisation period for fresh examination by the Commissioner of Income Tax (Appeals) [CIT(A)]. The tribunal’s decision hinged on the principle of natural justice, noting that the CIT(A) had confirmed the addition without addressing the taxpayer’s grounds of appeal and dismissed the case without hearing the assessee. The cas...