Section 250(2) Breached: Appeal Restored for Fresh Decision

Adrem India (P) Ltd. Vs DCIT (ITAT Delhi) Adjournments ≠ Lack of Interest: CIT(A) Must Grant Effective Hearing, Rules ITAT Delhi ITAT ‘A’ Bench in Adrem India (P) Ltd vs DCIT, Central Circle-20, Delhi (ITA No.5246/Del/2024, AY 2022-23, order dated 24-12-2025) set aside the ex-parte appellate order and remanded the matter to CIT(A), holding that deciding an appeal on merits without granting effective opportunity of hearing violates section 250(2) and principles of natural justice. Assessee, engaged in furniture and modular kitchen business, was subjected to search u/s 132 on 09-02-2022, d...