Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
The order passed by CIT(A) is invalid as it was passed ex-parte without affording adequate opportunity of being heard and denying inspection of assessment records, violating principles of natural justice. The order was passed on 18.03.2022, a public holiday, despite notice requiring assessee to submit written submissions by 21.03.2022. CIT(A) erroneously concluded documents sought were irrelevant or already in assessee's possession without evidence. Denying certified copies of assessment record deprived assessee of documentary evidence. Adjournments sought were due to partial supply of records despite repeated reminders. The order violates natural justice and is set aside. Matter remanded to CIT(A) to decide afresh expeditiously within three months, allowing assessee's appeal for statistical purposes.
The order passed by CIT(A) is invalid as it was passed ex-parte without affording adequate opportunity of being heard and denying inspection of assessment records, violating principles of natural justice. The order was passed on 18.03.2022, a public holiday, despite notice requiring assessee to submit written submissions by 21.03.2022. CIT(A) erroneously concluded documents sought were irrelevant or already in assessee's possession without evidence. Denying certified copies of assessment record deprived assessee of documentary evidence. Adjournments sought were due to partial supply of records despite repeated reminders. The order violates natural justice and is set aside. Matter remanded to CIT(A) to decide afresh expeditiously within three months, allowing assessee's appeal for statistical purposes.
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