Decision made without giving a proper opportunity to the assessee is against the principles of natural justice, says ITAT

Last updated: 06 March 2021
Quick Summary
The Income Tax Appellate Tribunal (ITAT) Kolkata has ruled that an order passed by the CIT(A) without giving the assessee a proper opportunity to be heard is against the principles of natural justice. The tribunal noted that although the CIT(A)'s order mentioned the assessee's representative, it failed to discuss their contentions. Consequently, the CIT(A)'s order has been vacated, and the appeal has been sent back for a fresh decision, with directions for the assessee to be more diligent.

Court :
ITAT Kolkata

Brief :
 This is an appeal preferred by the Assessee against the order of Ld.CIT(A)-Siliguri, dated 19.09.2019 for A.Y. 2013-14.

Citation :
ITA 480/KOL/2020

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