This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
One notice, rushed hearing, delayed service: ITAT restores appeal citing breach of natural justice
Case Law Details
- Case Name
- Smt Suprobha Behera Vs CIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Smt Suprobha Behera Vs CIT (ITAT Delhi)
Delhi ITAT set aside the ex-parte appellate order & restored the matter to the file of CIT(A) for fresh adjudication. Tribunal noted that assessment u/s 153C, arising out of search on Alankit Group, was allegedly not served on the assessee through any valid mode & was received much later, whereupon the appeal was filed promptly. CIT(A) dismissed the appeal on the ground of delay & proceeded ex-parte, issuing only a single notice with an extremely short time gap. Holding that sufficient & effective opportunity of...
Author Info
