Tribunal held that the assessee had not supported his case before the Assessing Officer. Therefore, the order passed by the Commissioner (Appeals) is set aside and the matter remanded to the Assessing Officer with instructions to pass a fresh assessment order after providing a reasonable opportunity for the assessee to be heard.(AY.2011-12)
Dnyaneshwar Baburao Kathe v. ITO (2024)116 ITR 19 (SN)/ [2025] 210 ITD 85 (Pune)(Trib)
S. 144 : Best judgment assessment-Ex-parte order-Agricultural Income-Remand report-Matter remanded to the Assessing Officer to pass a fresh assessment order after granting an reasonable opportunity of hearing.