Allowing the appeal of the assessee the Tribunal held that order passed without giving opportunity of being heard was in violation of principle of natural justice. Matter remanded. Followed CIT v. B.N. Bhattacharjee (1979) 118 ITR 461 (SC) and Chemipol v. UOI (2010) 2 taxmann.com 523 (Bom.)(HC), Maneka Gandhi v UOI AIR 1978 SC 597 (AY.2009-10)
Narendrakumar Kuvarjibhai Vadher v. ITO (2019) 175 ITD 329 (Surat)(Trib.)
S. 250 : Appeal-Commissioner (Appeals)–Ex parte order-Order passed without giving opportunity of being heard was in violation of principle of natural justice- Matter remanded. [S.254(1) ITAT R. 28]