https://www.taxtmi.com/caselaws?id=754318 ITAT Raipur set aside CIT(A)'s ex-parte appellate order for violating natural justice principles. The assessee company had requested adjournment on 15.10.2018 but CIT(A) incorrectly noted non-compliance. Subsequently, hearing notice dated 19.11.2018 for 03.12.2018 was received only on 04.12.2018, making attendance impossible. Despite assessee's letter dated 06.12.2018 explaining the delayed receipt, CIT(A) dismissed the appeal on 07.12.2018 without providing reasonable opportunity. ITAT restored matter to CIT(A) with directions to re-adjudicate after affording proper hearing opportunity. Appeal allowed for statistical purposes. en-us Thu, 11 Jan 2024 00:00:00 +0530 Fri, 21 Jun 2024 08:16:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754318 ITAT Raipur set aside CIT(A)'s ex-parte appellate order for violating natural justice principles. The assessee company had requested adjournment on 15.10.2018 but CIT(A) incorrectly noted non-compliance. Subsequently, hearing notice dated 19.11.2018 for 03.12.2018 was received only on 04.12.2018, making attendance impossible. Despite assessee's letter dated 06.12.2018 explaining the delayed receipt, CIT(A) dismissed the appeal on 07.12.2018 without providing reasonable opportunity. ITAT restored matter to CIT(A) with directions to re-adjudicate after affording proper hearing opportunity. Appeal allowed for statistical purposes. Case-Laws Income Tax Thu, 11 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754318