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The Tax Publishers2020 TaxPub(DT) 4926 (Del-Trib) INCOME TAX ACT, 1961
Section 250
Where CIT(A) passed an ex parte order without hearing the assessee; the order of CIT (A) had been passed in violation of principles of natural justice and therefore, one more opportunity was required to be granted to the assessee to present its case. Accordingly, the issue was remanded to the CIT (A) to pass a fresh order after granting adequate opportunity of hearing to the assessee.
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Appeal [CIT(A)] - Order of CIT(A) - CIT(A) passed an ex parte order without hearing the assessee -
AO levied penalty under section 271(1)(c). CIT(A) upheld the levy of the said penalty. Assessee submitted that the order of CIT(A) confirming the penalty was an ex parte order and no opportunity of hearing was granted by him before disposing of the appeal and therefore, the said order was void. Held: It is an established principle of natural justice that assessee should be heard before a decision is taken against it. A fair opportunity of hearing is essence of the principles of natural justice. Further, an opportunity of hearing to the assessee before the levy of penalty is a statutory requirement, which has to be strictly complied with by Revenue. In instant case, CIT(A) passed an ex parte order without hearing the assessee. Thus, it would be said that the order of the CIT (A) had been passed in violation of principles of natural justice. Therefore, one more opportunity was required to be granted to the assessee to present its case. Accordingly, the issue was remanded to the CIT(A) to pass a fresh order after granting adequate opportunity of hearing to the assessee.
REFERRED :
FAVOUR : Matter remanded.
A.Y. : 2007-08
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