#CIT(A) order

ITAT Delhi set aside a CIT(A) order for violating principles of natural justice by deciding an appeal ex-parte without granting the assessee an effective hearing. The Tribunal ruled that mere non-submission of documents does not justify bypassing quasi-judicial obligations under Section 250(6) of the Income Tax Act, emphasizing procedural fairness in tax adjudication.

The ITAT Guwahati set aside the CIT(A)'s order for failing to provide any reasoning, ruling that non-appearance by the assessee does not absolve the appellate authority of its statutory duty to pass a speaking order. This reinforces that procedural fairness under Section 250(6) is non-negotiable - authorities cannot evade substantive adjudication by ignoring submissions or remaining silent.