https://www.taxtmi.com/caselaws?id=404080 The Appellate Tribunal ITAT Mumbai allowed all appeals filed by the assessee for Assessment Years 2009-10 to 2011-12 for statistical purposes. The Tribunal held that the Ld. CIT(A) should not have enhanced the income without giving the assessee a proper opportunity to be heard and remitted the issues back to the Ld. CIT(A) for adjudication on merit after providing a proper opportunity of being heard. The assessee was directed to represent the case before the first appellate authority. Consequently, the grounds raised by the assessee were allowed for statistical purposes in all appeals. en-us Mon, 04 Jan 2021 00:00:00 +0530 Mon, 15 Feb 2021 13:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404080 The Appellate Tribunal ITAT Mumbai allowed all appeals filed by the assessee for Assessment Years 2009-10 to 2011-12 for statistical purposes. The Tribunal held that the Ld. CIT(A) should not have enhanced the income without giving the assessee a proper opportunity to be heard and remitted the issues back to the Ld. CIT(A) for adjudication on merit after providing a proper opportunity of being heard. The assessee was directed to represent the case before the first appellate authority. Consequently, the grounds raised by the assessee were allowed for statistical purposes in all appeals. Case-Laws Income Tax Mon, 04 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404080