Case Law Details
Bashir Ahmad Sofi Nowhatta Vs ITO (ITAT Amritsar)
Admittedly, the lower authorities have passed orders ex parte qua the assessee in violation of principles of natural justice, as no reasonable opportunity of being heard has been granted to the assesse in absence of service of notices as mentioned in the impugned order. The Ld. AR placed reliance on the decision of ITAT, Amritsar Bench, Amritsar in the case of Sh. Manjit Singh ITO, Ward 3(2), Amritsar in ITA No: 44/Asr/2022, order dated 17/11/2022 relating to AY 2017-18. (APB, Pgs.6-15). Accordingly, he pleaded that since, revenue authorities have violated the principles of natural justice, therefore, this case may be set aside and restored back to the file of the Assessing Officer in the interest of natural justice.
On parity of facts, following coordinate bench decision in the case of “Sh. Manjit Singh v. Income Tax Officer’, ITAT consider it deem fit to restore back the matter back to the file of the Ld. AO to pass de novo assessment order after considering the written submission and evidences filed on record and may be filed before him during the fresh proceedings after granting sufficient opportunity of being heard to the assesse.
FULL TEXT OF THE ORDER OF ITAT AMRITSAR
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
