What construes as a violation of the principles of natural justice under the Income Tax Act?

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Last updated: 11 May 2021
Quick Summary
This Income Tax Appellate Tribunal case involves an assessee company that received shares at a premium. The Assessing Officer made an addition under Section 68 of the Act due to the assessee's non-appearance and the failure of share subscriber companies' directors to attend summons. The Commissioner of Income Tax (Appeals) also passed an ex-parte order. The assessee argued that notices were sent to a wrong address, preventing their appearance. The Tribunal considered restoring the case to the Assessing Officer for fresh adjudication, provided the assessee cooperates fully.

Court :
ITAT Kolkata

Brief :
This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) - 3, (hereinafter the “ld. CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 07/09/2018, for the Assessment Year 2012-13.

Citation :
ITA No. 2525/Kol/2018

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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