2022 (7) TMI 213

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.....R. ORDER PER ANIL CHATURVEDI, AM: This appeal filed by the assessee is directed against the order dated 25.06.2019 of the Commissioner of Income Tax (Appeals)-11, New Delhi relating to Assessment Year 2016-17. 2. The relevant facts as culled from the material on records are as under : 3. Assessee is a resident who electronically filed the return of income on 17.10.2016 for A.Y. 201....

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.... purchased and used by the assessee for the purpose of business and the impugned disallowance has been made by recording incorrect facts and findings and without providing adequate opportunity of being heard and in violation of principles of natural justice. 2. That in any case and in any view of the matter, action of Ld CIT(A) in confirming the action of Ld AO in making disallowance of R....

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.... not decided the issue on merits. He therefore submitted that in the interest of justice, assessee may be given one more opportunity of furnishing the required details and further the assessee undertakes to furnish all the required details called for by the authorities for disposing of the matter. 6. Learned DR on the other hand submitted that the assessee was totally non-cooperative during the....

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....t is also a well settled principle of natural justice that sufficient opportunity of hearing should be offered to the parties and no parties should be condemned unheard. In view of these facts, we set aside the impugned order of CIT(A) dated 25.06.2019 and restore the issue to the file of AO for re-adjudication of the issues after granting sufficient opportunity of hearing to the assessee. Assesse....