https://www.taxtmi.com/caselaws?id=754584 ITAT Kolkata held that CIT(A)'s ex-parte order violated natural justice principles by failing to provide adequate hearing opportunity to the assessee. The appellate authority must pass speaking orders examining merits after analyzing record materials per sections 250-251. Since CIT(A) made additions without meritorious findings on assessee's submissions and passed ex-parte order without proper hearing, matter was remitted back to CIT(A) for objective observations with directions to grant reasonable hearing opportunity. Appeal allowed for statistical purposes. en-us Mon, 15 Jan 2024 00:00:00 +0530 Thu, 27 Jun 2024 08:54:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754584 ITAT Kolkata held that CIT(A)'s ex-parte order violated natural justice principles by failing to provide adequate hearing opportunity to the assessee. The appellate authority must pass speaking orders examining merits after analyzing record materials per sections 250-251. Since CIT(A) made additions without meritorious findings on assessee's submissions and passed ex-parte order without proper hearing, matter was remitted back to CIT(A) for objective observations with directions to grant reasonable hearing opportunity. Appeal allowed for statistical purposes. Case-Laws Income Tax Mon, 15 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754584