Tribunal held that since CIT(A) decided ex parte without considering assessee’s evidence leading to denial of opportunity and violation of natural justice, the matter was to be remanded back to CIT(A) to decide on merits. (AY. 2016-17 to 2018-19)
Bharat Chaturbhuj Vedant. v. DCIT (2025) 213 ITD 556 (Jodhpur) (Trib.)
S. 250: Appeal-Commissioner (Appeals)-Procedure-Ex-parte order-Violation of the principle of natural justice-The matter was remanded back to the Commissioner (Appeals) for consideration of the assessee’s plea. [S. 144, 153A]
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