Ex-Parte Order No Ground to Deny Justice: Matter Sent Back to CIT(A)

Ajay Kumar Vs ITO (ITAT Delhi)  Assessee’s appeal arose from reassessment completed u/s 147 r.w.s. 144B, which was confirmed by CIT(A), NFAC due to non-filing of submissions & repeated adjournments sought by Assessee. Before ITAT, none appeared for Assessee, while Revenue supported lower orders. ITAT held that though Assessee failed to file submissions before CIT(A), substantive justice cannot be defeated merely due to non-appearance or procedural lapse. Tribunal observed that confirmation of additions without adjudication on merits would cause prejudice. Accordingly, ITAT set aside CIT...