Case Law Details
Case Name : Umrao Singh Smarak Samiti Vs ITO-CPC (ITAT Allahabad)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Allahabad
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Umrao Singh Smarak Samiti Vs ITO-CPC (ITAT Allahabad)
ITAT Allahabad held that passing an ex-parte appellate order without providing any opportunity even in case of faceless assessment proceedings unjustified as adherence to Principles of natural justice is one of the most important pillar of the effective judicial delivery system.
Facts- The assessee filed ROI which was processed by CPC , Bangalore u/s. 143(1), wherein income of the assessee was assessed at Rs. 94,60,424/
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