https://www.taxtmi.com/caselaws?id=437654 The Tribunal set aside the ex parte order by the Commissioner of Income Tax (Appeals) due to failure to provide a fair hearing to the assessee. The Tribunal directed re-adjudication after granting the assessee sufficient opportunity for a hearing, allowing the grounds raised by the assessee for statistical purposes. The imposition of penalty under Section 271B was not addressed on merits as the primary issue was the ex parte order. The Tribunal emphasized the importance of providing all parties with a fair hearing and directed the CIT(A) to re-examine the issues after ensuring the assessee's right to be heard. en-us Wed, 29 Mar 2023 00:00:00 +0530 Fri, 12 May 2023 08:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437654 The Tribunal set aside the ex parte order by the Commissioner of Income Tax (Appeals) due to failure to provide a fair hearing to the assessee. The Tribunal directed re-adjudication after granting the assessee sufficient opportunity for a hearing, allowing the grounds raised by the assessee for statistical purposes. The imposition of penalty under Section 271B was not addressed on merits as the primary issue was the ex parte order. The Tribunal emphasized the importance of providing all parties with a fair hearing and directed the CIT(A) to re-examine the issues after ensuring the assessee's right to be heard. Case-Laws Income Tax Wed, 29 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437654