CIT(A) dismissed appeal ex parte. Tribunal held that in order to meet the principle of natural justice, CIT(A) was directed to provide one more opportunity to assessee to substantiate her claim. (AY. 2015-16)
Kaushalya Devi. v. ITO (2025) 213 ITD 159 (Kol) (Trib.)
S. 250: Appeal-Commissioner (Appeals)-Procedure-Ex-parte order by CIT(A)-Reassessment-Land development-Directed to provide one more opportunity of hearing. [S. 45, 147, 148]
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