It can’t be interpreted that assessee waived off hearing right if he submitted written submission before CIT(A): ITAT

INCOME TAX : Where there was nothing available on record to show that right to be heard had been waived off by assessee by merely making available written submissions to First Appellate Authority, impugned order passed without granting right to be heard, was to be set aside directing assessee to place full facts and evidence along with supporting claims before First Appellate Authority

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000317023/it-can’t-be-interpreted-that-assessee-waived-off-hearing-right-if-he-submitted-written-submission-before-cita-itat.aspx