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Ex-parte order by AO without giving opportunity to appellant to reply to SCN suffered vice of natural justice

September 25, 2019[2019] 109 taxmann.com 114 (SAT)
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COMPANY LAW/SEBI: Where there was nothing on record to indicate that any effort was made by AO to serve show cause notice to appellant for alleged violation of provisions of section 15G, a vital right was denied to appellant to reply to show cause notice and thereafter to defend himself, therefore, impugned order passed by AO imposing penalty on appellant, being an ex-parte order, suffers from vice of natural justice and thus, could not be sustained

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