One notice, rushed hearing, delayed service: ITAT restores appeal citing breach of natural justice

Smt Suprobha Behera Vs CIT (ITAT Delhi) Delhi ITAT  set aside the ex-parte appellate order &  restored the matter to the file of CIT(A) for fresh adjudication. Tribunal noted that assessment u/s 153C, arising out of search on Alankit Group, was allegedly not served on the assessee through any valid mode &  was received much later, whereupon the appeal was filed promptly. CIT(A) dismissed the appeal on the ground of delay &  proceeded ex-parte, issuing only a single notice with an extremely short time gap. Holding that sufficient &  effective opportunity of hearing was not ...