https://www.taxtmi.com/caselaws?id=757041 ITAT DELHI held that CIT(A)'s ex-parte dismissal of assessee's appeal was invalid due to procedural violations. The assessee never received physical notice of hearing, and CIT(A) failed to consider merits or provide adequate opportunity of hearing. Despite submissions made during reassessment proceedings regarding bogus expenses addition, AO ignored them. ITAT set aside CIT(A)'s order and remanded matter for fresh decision by First Appellate Authority with proper hearing opportunity. en-us Mon, 29 Jul 2024 00:00:00 +0530 Wed, 14 Aug 2024 08:33:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757041 ITAT DELHI held that CIT(A)'s ex-parte dismissal of assessee's appeal was invalid due to procedural violations. The assessee never received physical notice of hearing, and CIT(A) failed to consider merits or provide adequate opportunity of hearing. Despite submissions made during reassessment proceedings regarding bogus expenses addition, AO ignored them. ITAT set aside CIT(A)'s order and remanded matter for fresh decision by First Appellate Authority with proper hearing opportunity. Case-Laws Income Tax Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757041