https://www.taxtmi.com/caselaws?id=409767 The Tribunal set aside an ex-parte order of the CIT(A) due to violations of natural justice principles in a tax penalty case. The Assessee challenged the penalty imposition under section 271(1)(c) without proper specification of charges. The Tribunal remanded the case for fresh adjudication, emphasizing the importance of providing a fair opportunity to be heard. Similar facts in other appeals for different assessment years led to the decision to allow all appeals, highlighting the significance of upholding principles of natural justice in tax proceedings. en-us Wed, 23 Jun 2021 00:00:00 +0530 Fri, 16 Jul 2021 08:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409767 The Tribunal set aside an ex-parte order of the CIT(A) due to violations of natural justice principles in a tax penalty case. The Assessee challenged the penalty imposition under section 271(1)(c) without proper specification of charges. The Tribunal remanded the case for fresh adjudication, emphasizing the importance of providing a fair opportunity to be heard. Similar facts in other appeals for different assessment years led to the decision to allow all appeals, highlighting the significance of upholding principles of natural justice in tax proceedings. Case-Laws Income Tax Wed, 23 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409767