Ex-Parte Assessment Appeal Can’t Stand: Matter Sent Back for De Novo Adjudication

Bankey Bihari Ispat Private Limited Vs ACIT (ITAT Dehradun) Ex-Parte Assessment & Appeal Can’t Stand: Matter Sent Back for De Novo Adjudication Dehradun ITAT set aside both the ex-parte assessment order u/s 143(3) and the ex-parte appellate order of NFAC-CIT(A), holding that non-adjudication of grounds on merits violates principles of natural justice. The assessment dated 16-12-2019 was completed ex-parte due to non-appearance of the Assessee, and the first appeal was also dismissed ex-parte without deciding all grounds raised. While Revenue argued that the Assessee was a chronic def...