INSTRUMENTATION LABORATORY INDIA PVT LTD.,NEW DELHI vs. DCIT, CIRCLE 10(2), NEW DELHI
In the result, the Appeal of the assessee is partly allowed
ITA 2051/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Apr 2024AY 2013-14
Bench: Sh. Shamim Yahya & Sh. Yogesh Kumar U.S.Instrumentation Laboratory Vs. Dcit India Pvt. Ltd. Circle 10(2) 1471-1476, 14Th Floor, New Delhi Aggarwal Millennium Tower- 2, Netaji Subhash Place, Pitampura, New Delhi Pan: Aabci6557N Appellant Respondent
Section 143Section 143(3)Section 153Section 234BSection 234CSection 271
natural justice is to prevent miscarriage of justice and denial of principles of audi alteram partem results into such miscarriage of justice.
Therefore, the Learned CIT(A) should have afforded reasonable opportunity of being heard to the assessee. Therefore, in order to impart substantial justice to the assessee, we reverse the orders of ld. CIT(A) and restore the appeals