Reasonable Opportunity of Hearing to be Compulsory Observed: ITAT Remands Toshiba’s Appeal to CIT(A) for want of Compliance of Natural Justice Principles [Read Order]

Reasonable Opportunity Of Hearing - ITAT - Toshiba’s Appeal - CIT(A) - Natural Justice Principles - Taxscan

The Income Tax Appellate Tribunal ‘B’ Bench, Chennai, has, while allowing the appeals of an assessee, held that reasonable opportunity of being heard shall be compulsorily observed in the adjudication process and that a want of compliance of the natural justice principles by the adjudicating authority is a serious defect. The aforesaid observation was made…

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