The CIT(A) disposed-off the appeal without considering the request of the assessee seeking additional time for filing written submissions and granting personal hearing. The Tribunal, on request of the assessee, restored all the issues to the file of the AO with the direction to pass a denovo order after providing reasonable opportunity to the assessee. .(AY.2016-17)
Raj Kumar Chawla v. DCIT (2023) 103 ITR 62 (SN) (Delhi) (Trib)
S. 254(1):Appellate Tribunal-Powers-Commissioner (Appeals)-Procedure-Assessee sought for additional time for written submission-Not given reasonable opportunity-Matter remanded back to the AO for pass a denovo order. [S. 250]