Order passed in breach of principle of natural Justice is to be quashed or set-aside

Last updated: 17 January 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
The Ld. Commissioner of Income Tax (Appeals) [hereinafter referred to as “CIT (A)”] erred in passing the order dated 22.03.2010 upholding the order of the Ld. AO without affording the Appellant proper opportunity of being heard. Therefore, the order dated 22.03.2010 passed by the Ld. CIT (A) is in breach of principles of natural justice and hence, the same may be quashed and set aside. The Ld. CIT (A) erred in confirming the action of the AO in making an addition of Rs. 9,32,894/- by determining the annual letting value of the property at Rs. 13,50,000/- as against the actual rent received of Rs. 78,000/-, without appreciating the fact and circumstances of the case. The Appellant, therefore, prays that the addition of Rs. 9,32,894/- to the Income from House Property is not at all justified and the same may be quashed.

Citation :
M/s. Baker Technical Services Private Limited,Planet, 2nd Floor, 10, Turner Road,Bandra (W),Mumbai -400 050 ......…. Appellant Vs ITO -9(1)(2),Mumbai .....… Respondent