Statutory Appeals Demand Merit Review: ITAT Corrects NFAC Approach

Nidhi Yadav Vs ITO (ITAT Dehradun) Ex-Parte Orders Can’t Replace Reasoned Adjudication: NFAC Directed to Decide Appeals Afresh Dehradun ITAT set aside the ex-parte assessment and appellate orders, holding that non-consideration of grounds on merits violates principles of natural justice. The assessments were completed u/s 147 r.w.s. 144B making additions resulting in assessed incomes of ₹27.88 lakh (AY 2014-15) and ₹20.15 lakh (AY 2017-18). Both assessments, as well as first appellate proceedings before NFAC-CIT(A), were conducted ex-parte due to alleged non-compliance by the Assessee, ...