Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
CIT(A) Ex-Parte Adding Rs. 12,06,189 as Undisclosed Income: ITAT directs Fresh Hearing
Update / Judgement Date
11 Feb 2025
Source
Author
Team — WCP Legal Desk
Reading Time
1 min read
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed a fresh hearing in a case involving ex-parte addition of undisclosed income. The CESTAT ruled that the addition of income without providing the assessee an opportunity to be heard is improper. This decision emphasizes the principles of natural justice and fairness in tax proceedings. It underscores the importance of affording taxpayers a fair hearing before any adverse action is taken.