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INCOME TAX APPELLATE TRIBUNAL (AHMEDABAD BENCH)
Makarand V. Mahaodeokar, AM, T.R. Senthil Kumar, JM
Amrut Trading Company – Appellant
Versus
CIT(A), National Faceless Appeal Centre, Delhi – Respondent
| Table of Content |
|---|
| 1. denial of effective opportunity in tax appeal. (Para 2 , 3) |
| 2. cit(a)'s dismissal of appeal without merit consideration. (Para 4 , 5) |
| 3. right to fair hearing emphasized. (Para 6 , 8) |
| 4. restoration of appeal for fresh adjudication. (Para 9 , 10) |
ORDER आदेश
PER MAKARAND V.MAHADEOKAR, AM:
This appeal by the assessee is directed against the order dated 25.10.2024 passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter referred to as "CIT(A)"], for the assessment year 2018–19, whereby the Ld. CIT(A) dismissed the appeal ex parte and upheld the addition of Rs.14,19,70,335/- made by the Assessing Officer under section 40A(3) of the Income-tax Act, 1961 [hereinafter referred to as “the Act"] as per the order dated 14.03.2023 passed under section 147 read with section 144B of the Act.
Facts of the Case
2. The assessee an individual engaged in the trading of agricultural produce under the proprietorship concern “Amrut Trading Company”, filed his return of income for A.Y. 2018–19 on 03.06.2022 declaring total income of Rs. 4,87,991/-. The case was reopened under section 147 based on information received through the Insight Porta
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