Section 68 Addition Sent Back as Assessee Claimed Insufficient Opportunity Before CIT(A)

Deccan Plateau Projects Private Limited Vs DCIT (ITAT Pune) The Pune Bench of the Income Tax Appellate Tribunal heard an appeal filed by the assessee against the order dated 25.03.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi arising from an assessment order dated 22.09.2021 passed under Sections 147, 144 and 144B of the Income Tax Act for Assessment Year 2013-14. Although the assessee had raised multiple grounds of appeal, the principal grievance was that the Commissioner (Appeals) passed the impugned order without granting proper opportunity of hearing, thereby violating t...