Order of CIT(E) without hearing Assessee during Pandemic Period violative of Natural Justice and is Invalid: ITAT [Read Order]

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) while quashing an order of the Commissioner of Income Tax (Exemptions), held that an order passed without giving the assessee an opportunity to hear shall amount to a violation of natural justice.

The CIT(Exemptions) has passed the order on 31.08.2020 during the pandemic period. The assessee contended that the Appellant was prevented by Lockdown caused by COVID- 19 pandemic for not being able to attend the hearing or furnish the required detail/documents before due dates.

Granting relief to the assessee, the two-member bench comprising ITAT Vice President Mr. Pramod Kumar and Judicial Member Mr. Amarjith Singh held that the order was passed without following the principles of natural justice. “Pandemic period is still going. The finding plausible reason to file the appeal delayed, we condone the delay. We also noticed that the CIT(Exemptions) has passed the order on 31.08.2020 during the pandemic period without hearing the appellant. It is against the principles of natural justice. A proper and reasonable opportunity is liable to be given to the appellant in accordance with the law, therefore, in the said circumstances, we set aside the order dated 31.08.2020 in question and restore the matter of controversy before the CIT(Exemptions), Mumbai to decide the matter of controversy afresh by giving an opportunity of being heard to the assessee in accordance with the law. Accordingly, the present appeal is hereby allowed for statistical purposes,” the Tribunal said.

To Read the full text of the Order CLICK HERE

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