Tag: natural justice

Show cause notice dropped in e-filing portal requiring reply on the same date was in gross violation of the principles of natural justice. In a recent judgment, ITAT Visakhapatnam has quashed order u/s 263 holding that show cause notice dropped in the e-filing portal account of the assessee …

Passing order without waiting assessee’s compliances till the date it was allowed, goes against the principle of natural justice – ITAT In a recent judgment, ITAT Raipur has held that passing of an order without waiting for the assessee’s compliances till the date up to which it was …

Cryptic order passed in casual manner by CIT(A) liable for imposition of cost on account of gross violation of statutory provisions of law and principles of natural justice. In a recent judgment, the ITAT Amritsar has held that a cryptic order passed in casual manner by the CIT(A) …

Assessment order quashed as SCN gave less than seven days time to submit response to proposed variation to income In a recent judgment, the Hon’ble Bombay High Court quashed assessment order as show cause notice gave less than seven days time to assessee to submit response to proposed …

Reply was not submitted as e-filing portal was closed, Assessment order set aside as time given for submitting reply was extremely short. In a recent judgment, Hon’ble High Court of Himanchal Pradesh has set aside the income tax assessment order where time granted for submitting reply to the …

CIT(A) is required to communicate the notice through the email id available in Form 35 of the  appeal memo as per CBDT Notification No. 139/2021 In a recent judgment, the ITAT has held that CIT(A) is required to communicate the notice through the email id available in Form …

Dismissing appeal ex-parte by CIT(A) on very first date of hearing without giving proper opportunity to the assessee to prepare the case was unjustified – ITAT ABCAUS Case Law Citation: ABCAUS 2906 (2019) (05) ITAT The appeal by Assessee was directed against the Order of the CIT(A) whereby …

Pre-dating demand notice even before the assessment order was passed showed the assessee was denied any opportunity of hearing in violation of natural justice – ITAT ABCAUS Case Law Citation: ABCAUS 2799 (2019) (02) ITAT In the instant case, the assessee had filed the appeal against the order …

Assessee should get full opportunity at every stage of adjudication. Tax laws are not penal and neither so rigid to curb lawful rights of taxpayers-ITAT The instant appeal was filed by the appellant assessee This against the order of the CIT(A) upholding the action of the Assessing Officer …

Order passed by AO before expiry of the date of hearing fixed was in violation of the principles of natural justice and cannot stand to the test of law-High Court ABCAUS Case Law Citation: ABCAUS 2146 (2017) (12) HC The Challenge/Grievance: The petitioner was aggrieved by the impugned …