ITAT Guwahati Judgments — February 2020

The Tribunal restored the assessee's main appeal back to the CIT(A) for fresh adjudication. The CIT(A) was directed to provide three effective opportunities of hearing to the assessee.

The Tribunal held that payments made to exempt assessees under Section 10(26) do not attract disallowance under Section 40(a)(ia). Therefore, the disallowance of rent payment was deleted.

The Tribunal held that the show cause notice issued under Section 274 of the Act was defective because it did not clearly specify the grounds for imposing the penalty. Following precedent, the Tribunal found the penalty invalid.

The Tribunal found that the assessee was not given a proper opportunity to be heard by the CIT(A) as there was no proof of service of notices. Therefore, the CIT(A)'s ex-parte order was set aside.

The Tribunal found that the assessee was not given a proper opportunity to be heard by the CIT(A) as there was no proof of service of notices. Therefore, the ex-parte order of the CIT(A) was set aside.

The ITAT found that there was no evidence of proper service of notices on the assessee by the CIT(A). Therefore, the assessee was not given a sufficient opportunity to be heard, and the ex-parte order was set aside.