Violation of principles of natural justice – ITAT restores matter back to AO

Bashir Ahmad Sofi Nowhatta Vs ITO (ITAT Amritsar) Admittedly, the lower authorities have passed orders ex parte qua the assessee in violation of principles of natural justice, as no reasonable opportunity of being heard has been granted to the assesse in absence of service of notices as mentioned in the impugned order. The Ld. AR placed reliance on the decision of ITAT, Amritsar Bench, Amritsar in the case of Sh. Manjit Singh ITO, Ward 3(2), Amritsar in ITA No: 44/Asr/2022, order dated 17/11/2022 relating to AY 2017-18. (APB, Pgs.6-15). Accordingly, he pleaded that since, revenue authorities h...