Principle of natural justice should be given due consideration while adjudicating tax dispute

Jahangir Alam Vs ITO (ITAT Delhi)

ITAT find that the assessment order was passed ex parte to the assessee and the appeal so preferred was also dismissed by the learned CIT (Appeals) on the ground that the assessee had not complied with the provisions of Section 249(4)(b) of the Act. It is seen that the learned CIT(Appeals) has passed a voluminous order and has noticed that the assessee had filed the appeal on-line. Only Form no. 35 was available on the official web-site of the Department. It was recorded that the impugned as

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