https://www.taxtmi.com/caselaws?id=757302 ITAT Chandigarh set aside CIT(A)'s ex-parte order dated 18.03.2022 as invalid since it was passed on a public holiday (Holi). The order violated natural justice principles by denying adequate hearing opportunity and refusing inspection of assessment records. CIT(A) had issued notice on 11.03.2022 requiring written submissions by 21.03.2022 but passed the order before the deadline. The tribunal held that CIT(A) cannot determine document relevance for the assessee or deny certified copies of assessment records. Matter remanded to CIT(A) for fresh decision within three months. Appeal allowed for statistical purposes. en-us Thu, 01 Feb 2024 00:00:00 +0530 Thu, 22 Aug 2024 09:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757302 ITAT Chandigarh set aside CIT(A)'s ex-parte order dated 18.03.2022 as invalid since it was passed on a public holiday (Holi). The order violated natural justice principles by denying adequate hearing opportunity and refusing inspection of assessment records. CIT(A) had issued notice on 11.03.2022 requiring written submissions by 21.03.2022 but passed the order before the deadline. The tribunal held that CIT(A) cannot determine document relevance for the assessee or deny certified copies of assessment records. Matter remanded to CIT(A) for fresh decision within three months. Appeal allowed for statistical purposes. Case-Laws Income Tax Thu, 01 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757302