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

Pandemic Period - ITAT - Natural Justice - Assessee - Taxscan

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…

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