Denial of Right to Be Heard by CIT(A) Violates Natural Justice: ITAT Mumbai

Alps Construction Vs ITO (ITAT Mumbai) In Alps Construction vs ITO, the Income Tax Appellate Tribunal (ITAT) Mumbai addressed an appeal against an ex-parte order passed by the Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), for the assessment year 2017-18. The appellant had failed to present its case before the CIT(A), resulting in the dismissal of its appeal. The assessee sought condonation for a 216-day delay in filing the ITAT appeal, citing reliance on their Chartered Accountant, who failed to inform them about the NFAC order in time. The ITAT found t...