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of <h1>Tax tribunal directs reassessment, providing assessee hearing opportunity. Appeal allowed for statistical purposes.</h1> <h3>Mrs. Nishchint Bagga, Versus ITO, Ward 24 (4), New Delhi</h3> The ITAT, Delhi Bench set aside the orders of the authorities below and directed the issue to be restored to the file of the Assessing Officer for a de ... - Issues involved: Appeal against order of CIT (Appeals) for assessment year 2002-03, addition made under section 147/144, lack of adequate opportunity for assessee, plea for rule of natural justice.Assessment under section 147/144: The assessment for the year 2002-03 was finalized under section 147/144, with an addition of Rs.5,56,423. The appeal filed by the assessee was decided ex-parte by the CIT (A).Lack of adequate opportunity: The assessee raised 25 grounds in the appeal, contending that they were not provided with adequate opportunity. The assessee prayed for the application of the rule of natural justice in their case.Decision: The ITAT, Delhi Bench decided to set aside the orders of the authorities below and restore the issue to the file of the Assessing Officer. The matter was to be decided de novo after providing the assessee with an opportunity to be heard. The assessee was directed to approach the Assessing Officer within two months from the receipt of the order.Outcome: The appeal of the assessee was allowed for statistical purposes. The order was pronounced in open court on April 4th, 2012.
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