Behind Bars, But Not Beyond Justice: Ex-Parte Orders Set Aside as Assessee Was in Prison

Sudhir Chawla Vs ACIT (ITAT Delhi) Dehradun Tribunal  considered a batch of appeals where both AO & CIT(A) had passed ex-parte orders. Assessee submitted that he was imprisoned during assessment & appellate proceedings, & therefore could not appear or comply. Revenue argued that assessee was not in prison at the date of search, & non-appearance was his own failure. Tribunal observed from record that assessee was indeed in custody during assessment stage, which resulted in ex-parte orders & denial of effective opportunity. In the interest of justice, Tribunal set aside all ...