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    <title>2024 (8) TMI 803 - ITAT JAIPUR</title>
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    <description>ITAT Jaipur restored the assessee&#039;s appeal to CIT(A) after finding denial of natural justice due to non-compliance with technical procedures and lack of opportunity to be heard regarding addition under section 56(2)(vii). The tribunal awarded costs of Rs. 2,000 to be deposited in Prime Minister Relief Fund and directed CIT(A) to decide the matter afresh with proper hearing opportunity. The assessee was cautioned against seeking frivolous adjournments and to remain cooperative during proceedings. Appeal allowed for statistical purposes.</description>
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      <description>ITAT Jaipur restored the assessee&#039;s appeal to CIT(A) after finding denial of natural justice due to non-compliance with technical procedures and lack of opportunity to be heard regarding addition under section 56(2)(vii). The tribunal awarded costs of Rs. 2,000 to be deposited in Prime Minister Relief Fund and directed CIT(A) to decide the matter afresh with proper hearing opportunity. The assessee was cautioned against seeking frivolous adjournments and to remain cooperative during proceedings. Appeal allowed for statistical purposes.</description>
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