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of <h1>Tribunal remands case for fair hearing after issues set aside</h1> <h3>Shri Vijen G Zaveri, Versus Income Tax Officer, Ward-5 (1), Surat</h3> The Tribunal set aside the issues of addition of unexplained cash credits and disallowance of expenses to the file of the CIT(A) for a decision after ... - Appeal arises from order of Commissioner of Income-tax (Appeals)-IV, Surat against assessment framed u/s. 144 r.w.s. 147 for AY 1995-96. A paper book filed was expressly stated as 'not being relied upon by us,' and hence not considered. Re-opening under s.147 was not argued before CIT(A) or the Tribunal; appellant conceded no ground for reopening and did not pursue it. Substantive issues were additions for unexplained cash credits and disallowance of expenses arising from an ex parte assessment u/s.144. Assessee contended lack of opportunity to be heard before the AO and before the CIT(A), and that the appellate order was not a speaking order. Tribunal found that 'none of the authorities below have decided the issues on merits' and noted additions were made without providing reasonable opportunity. Applying principles of natural justice, the Tribunal 'set aside the two issues on merits' and remanded them to the CIT(A) to decide after obtaining a remand report and giving the assessee a reasonable opportunity of being heard. Appeal allowed for statistical purposes.
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