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of <h1>ITAT grants appeal for statistical purposes stressing on the right to be heard</h1> <h3>Hydel Constructions (P) Ltd. Versus Assistant Commissioner of Income Tax, Range-12, New Delhi.</h3> The ITAT allowed the appeal for statistical purposes, emphasizing the need for a reasonable opportunity of being heard for the assessee. The order was ... - Issues involved: Appeal against CIT(A) order u/s 143(1) for 2008-09 assessment year - Ex-parte order, non-consideration of Additions on merits.Summary:The appeal was filed against the CIT(A) order for the 2008-09 assessment year, focusing on the ex-parte order and non-consideration of Additions on merits. The assessee returned an income of &8377; 21,10,54,885/- which was processed u/s 143(1) and later selected for scrutiny assessment. The AO observed exempt dividend income and made disallowances u/s 14A and for assets purchased for setting up a camp office. The CIT(A) passed an ex-parte order, which the assessee contested, citing non-representation issues. The ITAT, considering the principles of natural justice, decided to restore the issue back to the CIT(A) for a fair hearing, emphasizing the importance of 'audi alteram partem.' The ITAT allowed the appeal for statistical purposes, emphasizing the need for a reasonable opportunity of being heard for the assessee. The order was pronounced on 14th June 2013.
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