TARIK PAHUJA,KHANNA vs. ITO, WARD-4, KHANNA
ITA 148/CHANDI/2024Status: DisposedITAT Chandigarh13 September 2024AY 2012-13Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)3 pages
AI SummaryRemanded
What did the Tribunal hold?
The Tribunal found that the ex-parte order was passed in violation of natural justice as no notice was served on the assessee's email. Therefore, the impugned order was set aside.
What were the facts?
The assessee's appeal before the CIT(A) was dismissed ex-parte. The assessee contended that no notice of hearing was served on their provided email address, violating principles of natural justice. The Revenue did not oppose this factual position.
What were the issues?
Whether the ex-parte order passed by the CIT(A) without affording a reasonable opportunity of hearing to the assessee is valid in law.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
5.
The impugned order is set aside as and by way of remand.
6.
In the result, appeal of the assessee is allowed for statistical purposes.
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