The Tribunal held that the order had been passed in gross violation of the principles of natural justice. A party should be apprised of the case to be met and adequate opportunity be given to make its representation. The party should be put on notice to the case before an adverse order is passed against it. Therefore the matter was remitted to the CIT(A) for adjudication. The CIT(A) was directed to obtain a report from the AO on the evidence as per the provisions of rule 46A of the Rules and to decide the issue in accordance with law. (AY.2013-14)
Balwinder Kumar Sharma v. ACIT (2020) 77 ITR 380 (SN) (Chd.)(Trib.)
S. 68 : Cash credits–Information from bank statements of creditors-Finding recorded on the basis of another creditor–Information not furnished to the assesee-Violation of principle of natural justice-Remanded to CIT(A) to decide the issue after obtaining the remand report from the AO. [R. 46A]