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Unreasoned ex-parte order is against principal of natural justice: ITAT Mumbai
Case Law Details
- Case Name
- Bhupendra Kumar Phoolchand Bind Vs ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Mumbai
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Bhupendra Kumar Phoolchand Bind Vs ITO (ITAT Mumbai)
ITAT Mumbai held that unreasoned order confirming addition passed ex-parte is against the principal of natural justice and hence the matter is restored back to CIT(A) for fresh consideration.
Facts- The appellant is an individual. Notice u/s 143(2) dated 21.09.2018 was issued vide ITBA Portal and duly served on the assessee. Subsequently, a notice u/s. 142(1) dated 22.05.2019 was issued through ITBA Portal and same was duly served on the assessee. Due to change of incumbent, 142(1) of the Act was issued to the assessee on 11...
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