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INCOME TAX APPELLATE TRIBUNAL (HYDERABAD BENCH)
Ravish Sood, J, Madhusudan Sawdia, ACJ
Shaik Mahaboob Basha – Appellant
Versus
The Income Tax Officer – Respondent
| Table of Content |
|---|
| 1. facts of the case detailing the appeals against the cit(a) ruling. (Para 1 , 2 , 3 , 4 , 5 , 6) |
| 2. core legal reasoning emphasizing the right to due process. (Para 7 , 14) |
| 3. arguments presented by the appellant regarding dismissal without due opportunity. (Para 8 , 10) |
| 4. court's observation on procedural oversight and need for a speaking order. (Para 9 , 11 , 12 , 13) |
| 5. final conclusion directing the remand for fresh adjudication. (Para 15 , 16) |
ORDER
PER RAVISH SOOD, J.M.
The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 08.11.2024, which in turn arises from the order passed by the Assessing Officer (for short “A.O.”) under Section 144 of the Income Tax Act, 1961 (for short “the Act”) dated 30.11.2019 for A.Y. 2017-18. The assessee has assailed the impugned order on the following grounds of appeal before us:
“1) The order of the learned CIT (A) is erroneous both on facts and in law;
2) The learned CIT (A) erred in deciding the issue without providing proper opportunity to the appellant herein;
3) The learned CIT (A) ought to have provided furt
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