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2023 (5) TMI 949 - ITAT MUMBAIValidity of intimation issued u/s 143(1) - disallowance towards employees contribution of Provident Fund (PF) and Employees’ State Insurance Corporation (ESIC) u/s 36(1)(va) - HELD THAT:- Undisputedly disallowance was made by the AO/CPC while processing the return of income filed by the assessee, under section 143(1) - Also not in dispute that no notice has been issued by the AO/CPC before making disallowance u/s 143(1) - It is also not in dispute that the assessee has also filed the rectification application under section 154 of the Act before the AO which was also dismissed. When we examine the impugned order passed by the CIT(A) it shows that no notice has been issued to the assessee before passing impugned order rather a vague reference in para 1 of the impugned order that “statutory notice under section 250 of the Act was issued online to the assessee” is given. No date has been given on which date the notice was issued and for which date the assessee was called upon to appear. No doubt the Ld. CIT(A) has passed the order on merits but it is fundamental principle of rule of natural justice that before passing any order the assessee must be given adequate opportunity of being heard. Appeal filed by the assessee is allowed for statistical purposes.
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