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    <title>2021 (5) TMI 521 - ITAT CHANDIGARH</title>
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    <description>The Appellate Tribunal allowed the appeal of the Assessee against an ex parte order by the ld. CIT(E) due to lack of opportunity to be heard. The Tribunal found that no clear evidence of notice for the hearing was served on the assessee. Emphasizing the importance of natural justice, the Tribunal set aside the order and directed a fresh adjudication by the ld. CIT(E) with a reasonable opportunity for the assessee to present their case. The appeal was allowed for statistical purposes, underscoring the significance of fair hearing in decision-making processes.</description>
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    <pubDate>Mon, 10 May 2021 00:00:00 +0530</pubDate>
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      <title>2021 (5) TMI 521 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=407642</link>
      <description>The Appellate Tribunal allowed the appeal of the Assessee against an ex parte order by the ld. CIT(E) due to lack of opportunity to be heard. The Tribunal found that no clear evidence of notice for the hearing was served on the assessee. Emphasizing the importance of natural justice, the Tribunal set aside the order and directed a fresh adjudication by the ld. CIT(E) with a reasonable opportunity for the assessee to present their case. The appeal was allowed for statistical purposes, underscoring the significance of fair hearing in decision-making processes.</description>
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      <pubDate>Mon, 10 May 2021 00:00:00 +0530</pubDate>
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