Topic
ITAT Ranchi sets aside ex-parte dismissal orders in income tax appeals, ruling that failure to provide an opportunity to be heard violates principles of natural justice. The Tribunal directs fresh adjudication, emphasizing procedural fairness in tax proceedings and assessee rights to present evidence.
ITAT Amritsar ruled that an unexplained cash addition under Section 147 of the Income Tax Act is invalid if the assessee was not served proper notice or given an opportunity to be heard. The tribunal remanded the case for fresh adjudication, reinforcing that procedural fairness is mandatory in tax assessments, impacting all taxpayers facing similar disputes.
Bombay High Court holds that denying a transferee pendente lite the chance to adduce evidence violates natural justice, mandating remand even if counsel acted without instructions.
ITAT sets aside ex parte order against assessee for failure to respond, reaffirming that procedural fairness cannot be sacrificed even amid non-compliance.