Bhavin Harsukhlal Chandrani vs. ITO

Parties Involved

Facts Summary

The assessee, Bhavin Harsukhlal Chandrani, filed an appeal against the order passed by the Learned Commissioner of Income Tax (Appeals) ADDL/JCIT(A), Thane, dated 06.03.2024. The order in question arose from an assessment order passed by the Assessing Officer under section 144 of the Income-tax Act, 1961, dated 27.11.2019. The assessee contended that he could not represent his case before the Ld. CIT(A) as the notice of hearing was not served on him, making the order an ex parte order and thus vitiated on account of violation of the principle of natural justice. The assessee requested that one more opportunity should be given to plead his case before the Ld. CIT(A). The Senior Departmental Representative for the Revenue opposed the prayer of the assessee, stating that if the matter is remitted back, it should be ensured that the assessee complies with notices and files relevant documents and details before the Ld. CIT(A).…

Legal Issues

• 1. Whether the assessee could not represent his case before Ld. CIT(A) and the order being an ex parte order, stood vitiated on account of violation of principle of natural justice?

Judgment Outcome

Decided in favour of Assessee.

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