Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
The ITAT held that an ex-parte appellate order by the CIT(A) without providing a reasonable opportunity violated natural justice. The assessee company had requested an adjournment on the first hearing date, and the notice for the subsequent hearing was received late. The CIT(A) wrongly stated the company failed to comply. The order was deemed a violation of basic principles of natural justice. The matter was remanded to the CIT(A) for re-adjudication after providing a fair hearing to the assessee. The appeal was allowed for statistical purposes.
The ITAT held that an ex-parte appellate order by the CIT(A) without providing a reasonable opportunity violated natural justice. The assessee company had requested an adjournment on the first hearing date, and the notice for the subsequent hearing was received late. The CIT(A) wrongly stated the company failed to comply. The order was deemed a violation of basic principles of natural justice. The matter was remanded to the CIT(A) for re-adjudication after providing a fair hearing to the assessee. The appeal was allowed for statistical purposes.
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