TMI Blog2019 (6) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... ase relating to disallowance mad under section 14A r/w rule 8D before CIT(A). Accordingly, we set aside the impugned order of CIT(A) and restore the issue relating to the disallowance made under section 14A r/w rule 8D for de novo adjudication by the learned CIT(A) after providing due opportunity of being heard to the assessee. We direct the assessee to appear before CIT(A) and represent its ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 14A of the Income Tax Act, 1961 (for short the Act ) r/w rule 8D of the Income Tax Rules, 1962. 3. Brief facts are, for the assessment year under dispute the assessee filed its return of income on 28th September 2018, declaring nil income. The assessment in case of the assessee was completed under section 143(3) of the Act determining the total income nil after set of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) has disposed off the appeal ex parte in complete violation of rules of natural justice. Therefore, he submitted, the issue raised in the appeal should be restored back to the learned Commissioner (Appeals) for de novo adjudication. 6. The learned Departmental Representative, though, justified ex parte disposal of the appeal by the learned Commissioner (Appeals), however, he submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsy whether the ex parte disposal of the appeal by the learned Commissioner (Appeals) is justified or not, we are of the view that the assessee deserves an opportunity to explain its case relating to disallowance mad under section 14A r/w rule 8D before learned Commissioner (Appeals). Accordingly, we set aside the impugned order of learned Commissioner (Appeals) and restore the issue relating to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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