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    <title>2020 (12) TMI 495 - ITAT DELHI</title>
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    <description>The Tribunal remanded the appeal against the CIT(A) order back for a decision on merit, citing lack of proper hearing opportunities and non-compliance with natural justice principles. Issues raised regarding assessment justification under sections 144/147 were acknowledged, leading to a remand for further consideration. Concerns over non-compliance and adjournment application were upheld, emphasizing fair hearing opportunities. The Tribunal found discrepancies in the addition of Rs. 85,58,000 and confirmed the need for a fresh consideration. The confirmation of the assessment order without proper opportunity was contested, resulting in a remand for a decision on merit. The appeal&#039;s request for amendment was allowed, ensuring a fair and just process.</description>
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    <pubDate>Wed, 25 Nov 2020 00:00:00 +0530</pubDate>
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      <title>2020 (12) TMI 495 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=401696</link>
      <description>The Tribunal remanded the appeal against the CIT(A) order back for a decision on merit, citing lack of proper hearing opportunities and non-compliance with natural justice principles. Issues raised regarding assessment justification under sections 144/147 were acknowledged, leading to a remand for further consideration. Concerns over non-compliance and adjournment application were upheld, emphasizing fair hearing opportunities. The Tribunal found discrepancies in the addition of Rs. 85,58,000 and confirmed the need for a fresh consideration. The confirmation of the assessment order without proper opportunity was contested, resulting in a remand for a decision on merit. The appeal&#039;s request for amendment was allowed, ensuring a fair and just process.</description>
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      <pubDate>Wed, 25 Nov 2020 00:00:00 +0530</pubDate>
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