https://www.taxtmi.com/caselaws?id=755746 The ITAT SURAT allowed the assessee's appeal for statistical purposes after finding that the CIT(A) passed an ex-parte order denying deduction under Section 54F without providing reasonable opportunity of hearing. The assessee had requested adjournment in December 2020 seeking a date in April 2021, but subsequent notices were issued only in October 2022 and January 2024, while the assessee had expired in April 2021. The CIT(A)'s cryptic order dismissing the appeal violated Section 250(6) requirements for speaking orders. The ITAT held the assessee deserved another opportunity to contest the case on merits regarding the Section 54F deduction claim. en-us Tue, 16 Jul 2024 00:00:00 +0530 Thu, 18 Jul 2024 07:11:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755746 The ITAT SURAT allowed the assessee's appeal for statistical purposes after finding that the CIT(A) passed an ex-parte order denying deduction under Section 54F without providing reasonable opportunity of hearing. The assessee had requested adjournment in December 2020 seeking a date in April 2021, but subsequent notices were issued only in October 2022 and January 2024, while the assessee had expired in April 2021. The CIT(A)'s cryptic order dismissing the appeal violated Section 250(6) requirements for speaking orders. The ITAT held the assessee deserved another opportunity to contest the case on merits regarding the Section 54F deduction claim. Case-Laws Income Tax Tue, 16 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755746