No Opportunity of Hearing to Assessee required when Transfer of Income Tax Case is within same City, Locality or Place: ITAT

The Mumbai Bench of ITAT has held that no hearing opportunity is to be given to assessee for transfer of income tax matters within the same locality, city or place
By Manu Sharma - On December 26, 2023 10:55 am - 2 mins read
Hearing - Income Tax Case - ITAT - Transfer of Income Tax Case - No Hearing for Assessee - No hearing required case - TAXSCAN

In a major decision, the Income Tax Appellate Tribunal (ITAT) held that no opportunity of hearing was required to be afforded to assessee when there is a transfer of Income Tax Case at the tribunal within the same city, locality or place. Priya Mohan Gurnani, the Assessee and Co-Founder of Moraj Group, filed a series…

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