The ITAT held that an ex-parte appellate order by the CIT(A) ...

The tribunal found that the company was not given a fair chance during the appeal process. Case sent back for a new review.

Case Laws Income Tax

June 21, 2024

The ITAT held that an ex-parte appellate order by the CIT(A) without providing a reasonable opportunity violated natural justice. The assessee company had requested an adjournment on the first hearing date, and the notice for the subsequent hearing was received late. The CIT(A) wrongly stated the company failed to comply. The order was deemed a violation of basic principles of natural justice. The matter was remanded to the CIT(A) for re-adjudication after providing a fair hearing to the assessee. The appeal was allowed for statistical purposes.

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The ITAT held that an ex-parte appellate order by the CIT(A) ...

The tribunal found that the company was not given a fair chance during the appeal process. Case sent back for a new review.

Case Laws Income Tax

June 21, 2024

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