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CIT(E) Order passed without hearing Assessee during COVID-19 violates Principal of Natural Justice
Case Law Details
- Case Name
- Madhavi Raksha Sankalpa Vs CIT (Exemptions) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Mumbai
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Madhavi Raksha Sankalpa Vs CIT (Exemptions) (ITAT Mumbai)
ITAT noticed that the CIT(Exemptions) has passed the order on 31.08.2020 during the pandemic period without hearing the appellant. It is against the principles of natural justice. A proper and reasonable opportunity is liable to be given to the appellant in accordance with law, therefore, in the said circumstances, ITAT set aside the order dated 31.08.2020 in question and restore the matter of controversy before the CIT(Exemptions), Mumbai to decide the matter of controversy afresh by giving an opportunity of being heard to the assessee...
