2023 (6) TMI 128

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..... o section 12AA(1)(b)(ii) of the Act, thus action of the Ld. CIT(E) suffered from sufficiency of reasonable opportunity to the appellant to refute the rejection vis- -vis to comply with the requirements sought. Opportunity of being heard should be real, reasonable and effective and same should not be empty formalities, it should not be a paper opportunity. The doctrine of natural justice is a fa .....

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..... In the absence of able assistance of appellant, we have proceeded u/s rule 24 of the ITAT-Rules, 1963 ex-parte and heard the learned departmental representative; and subject to the provisions of rule 18 of ITAT Rules, perused the material placed on record. 3. We note the brief facts emanating are such that; 3.1 The appellant assessee has e-filed an application in Form No 10AB u/s 12A(1)(ac) .....

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..... anspired that, the preliminary submission of the appellant did not productively prove its eligibility and claim for grant of approval for 12AB, as a consequence the Ld. CIT(E) without further opportunity to the appellant rejected the application in violation of principle of natural justice as commanded by proviso to section 12AA(1)(b)(ii) of the Act, thus action of the Ld. CIT(E) suffered from suf .....

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