2019 (6) TMI 90

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.... PER SAKTIJIT DEY. J.M. The aforesaid appeal has been filed by the assessee challenging the order dated 8th November 2017, passed by the learned Commissioner (Appeals)-20, Mumbai, pertaining to the assessment year 2013-14. 2. The grounds raised by the assessee pertains to the disallowance under section 14A of the Income Tax Act, 1961 (for short "the Act") r/w rule 8D of the Income Tax Rules, 196....

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.... While doing so, he sustained the disallowance made by the Assessing Officer u/s 14A r/w rule 8D. 5. The learned Authorised Representative submitted before us, without affording sufficient opportunity of being heard, learned Commissioner (Appeals) has disposed off the appeal ex-parte in complete violation of rules of natural justice. Therefore, he submitted, the issue raised in the appeal should ....

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.... have convinced him that no disallowance under section 14A r/w rule 8D could be made. Considering the aforesaid submissions of the learned Authorised Representative and without entering into the controversy whether the ex-parte disposal of the appeal by the learned Commissioner (Appeals) is justified or not, we are of the view that the assessee deserves an opportunity to explain its case relating....