https://www.taxtmi.com/caselaws?id=413168 The ITAT Delhi allowed the appeal filed by the assessee against the assessment order for AY 2013-14. The tribunal found merit in the assessee's argument regarding the violation of principles of natural justice during the assessment proceedings. Consequently, the tribunal granted the assessee another opportunity to substantiate its case, directing the AO to decide the matter afresh after considering the submissions. The appeal was allowed, and the issue was remanded to the AO for fresh consideration, without adjudicating on the merits due to the restoration of the matter. en-us Mon, 27 Sep 2021 00:00:00 +0530 Wed, 06 Oct 2021 08:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413168 The ITAT Delhi allowed the appeal filed by the assessee against the assessment order for AY 2013-14. The tribunal found merit in the assessee's argument regarding the violation of principles of natural justice during the assessment proceedings. Consequently, the tribunal granted the assessee another opportunity to substantiate its case, directing the AO to decide the matter afresh after considering the submissions. The appeal was allowed, and the issue was remanded to the AO for fresh consideration, without adjudicating on the merits due to the restoration of the matter. Case-Laws Income Tax Mon, 27 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413168