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Income Tax - Highlights / Catch Notes

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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.

August 10, 2024

Case Laws     Income Tax     AT

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.

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