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ITAT remanded the case back to CIT(A) due to procedural irregularities in ex-parte order. The tribunal found that the CIT(A) failed to conduct proper deliberation on appeal merits and did not consider available material on record. The order was set aside, providing the assessee a final opportunity to present arguments before the first appellate authority. The tribunal's decision was consistent with precedent, emphasizing the need for substantive adjudication and fair hearing in tax appeal proceedings.
ITAT remanded the case back to CIT(A) due to procedural irregularities in ex-parte order. The tribunal found that the CIT(A) failed to conduct proper deliberation on appeal merits and did not consider available material on record. The order was set aside, providing the assessee a final opportunity to present arguments before the first appellate authority. The tribunal's decision was consistent with precedent, emphasizing the need for substantive adjudication and fair hearing in tax appeal proceedings.
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