{"id":60983,"date":"2026-06-19T09:33:46","date_gmt":"2026-06-19T04:03:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kaushalya-devi-v-ito-2025-213-itd-159-kol-trib\/"},"modified":"2026-06-19T09:33:46","modified_gmt":"2026-06-19T04:03:46","slug":"kaushalya-devi-v-ito-2025-213-itd-159-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kaushalya-devi-v-ito-2025-213-itd-159-kol-trib\/","title":{"rendered":"Kaushalya Devi. v. ITO (2025) 213 ITD 159 (Kol) (Trib.)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>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)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60983","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fRB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60983","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=60983"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60983\/revisions"}],"predecessor-version":[{"id":60984,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60983\/revisions\/60984"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60983"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60983"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}