The ITAT considered an appeal challenging an ex-parte order by ...

The tax tribunal reviewed appeal on cash deposits. Emphasized fair process & natural justice. Appeals allowed for fresh review.

June 28, 2024

Case Laws Income Tax AT

The ITAT considered an appeal challenging an ex-parte order by the CIT(A) regarding addition u/s 69A for cash deposits. The Revenue argued denial of natural justice as the CIT(A) did not remind the Assessing Officer to submit a remand report, violating principles of natural justice. Referring to legal precedents, the ITAT emphasized the importance of providing sufficient opportunity for all parties involved. It noted that justice must not only be done but seen to be done. As a result, the ITAT allowed the appeals, directing the matters to be sent back to the CIT(A) for fresh adjudication to ensure fairness in the process.

View Source

← Previous Next →

The ITAT considered an appeal challenging an ex-parte order by ...

The tax tribunal reviewed appeal on cash deposits. Emphasized fair process & natural justice. Appeals allowed for fresh review.

June 28, 2024

Case Laws Income Tax AT

You may also like:

HC found adjustment of tax refund against outstanding demand invalid due to procedural violations of natural justice under Section 245 of IT Act. Despite taxpayer...

The primary contention revolves around the approval process of the resolution plan by the Committee of Creditors (CoC) and the subsequent judicial scrutiny by the NCLT...

Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural...

The High Court held that the faceless assessment order was invalid as it violated the principles of natural justice and the provisions of Section 144B of the Income Tax...

Interest on the pre-deposit - The Tribunal found that the issue revolved around whether the appellants were entitled to interest on the pre-deposit u/s 35FF of the...

Violation of principles of natural justice - order in original has been passed ex-parte to the petitioner - The High Court found merit in the petitioner's arguments,...

Violation of principles of natural justice - petitioner was not provided with an adequate opportunity to defend SCN - The Delhi High Court ruled in favor of the...

The Appellate Tribunal reviewed an ex parte order by the CIT(A) concerning the addition of unexplained income under sections 69 and 69A, with tax levied under section...

The HC set aside orders passed under section 73 of the Act that were merely uploaded to the GST Portal without proper service to the petitioner. The court found these ex...

The Appellate Tribunal addressed the rejection of the assessee's claim for a lower tax rate u/s 115BAA due to non-filing of Form 10IC on time. The CIT(A) dismissed the...

Principles of natural justice - it was the assessee, who invited the attention of the Tribunal to the balance sheet - the Tribunal is entitled to come to its own...

Assessment order quashed due to breach of principles of natural justice. Standard Operating Procedure mandates seven days' response time to show cause notice, but...

Violation of principles of natural justice - technical glitch - Despite the Department's submission that the petitioner had been informed in advance about the correct...

HC set aside the impugned assessment order due to improper service of show cause notices through GST portal instead of tender or RPAD, violating natural justice...

Exemption from service tax - providing transportation of agricultural produce - De-novo order passed by the adjudicating authority during the pendency of the appeal -...

Quick Updates: