Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights August 2024 Year 2024 This

Ex-parte order passed by CIT(A) set aside. Adequate opportunity ...


Ex-parte order set aside. Assessee denied fair hearing. Natural justice calls for fresh opportunity to present case with evidence.

Case Laws     Income Tax

August 10, 2024

Ex-parte order passed by CIT(A) set aside. Adequate opportunity of hearing not provided to assessee despite raising grounds challenging additions by AO. Principles of natural justice necessitate providing one more opportunity to substantiate case with evidence. Entire disputed issues remitted to CIT(A) for adjudication afresh after affording adequate opportunity of hearing and cooperation from assessee for early disposal.

View Source

 


 

You may also like:

  1. Validity of orders that were ex parte in nature - The order are ex facie, bad in law, because (a) violation of principles of natural justice, i.e. Fair opportunity of...

  2. Validity of summary order passed u/s 140 and 43(9) - Matching of credit - Violation of principles of natural justice - order passed ex-parte in nature - Violation of...

  3. Order set aside for violation of principles of natural justice by denying petitioner opportunity of oral hearing before passing adverse assessment order raising excess...

  4. The Allahabad High Court addressed the denial of a personal hearing in a tax assessment case, emphasizing the mandatory nature of such hearings u/s 75(4) of the U.P. GST...

  5. Determination of tax u/s 73(9) of the CGST/SGST Act - petitioner submits that the order is passed merely on the representation of the petitioner without giving any...

  6. The order passed by CIT(A) is invalid as it was passed ex-parte without affording adequate opportunity of being heard and denying inspection of assessment records,...

  7. Customs duty concession case remanded due to violation of principles of natural justice by not providing relied upon documents. Department denied copies of investigation...

  8. The High Court found a violation of the principles of natural justice due to the Assessing Authority's denial of an oral hearing opportunity. The court held that even if...

  9. The Commercial Tax Tribunal cannot proceed to consider and decide an appeal ex parte in the absence of the revisionist/appellant, as it would violate principles of...

  10. 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...

  11. The final decision in this case by the Odisha Appellate Authority for Advance Ruling (AAAR) was set aside due to procedural irregularities and violation of principles of...

  12. 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...

  13. Violation of principles of natural justice - non-grant of opportunity of hearing - last hearing was virtual hearing granted only to main noticee with respect to only one...

  14. Violation of principles of natural justice - ex-parte order - No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in...

  15. The High Court held that the show cause notice (SCN) issued for cancellation of the petitioner's Goods and Services Tax (GST) registration was vague and violated...

 

Quick Updates:Latest Updates