ITAT Remands Ex-Parte Order for Lack of Hearing Opportunity

Sohanvir Singh Vs ITO (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT), Delhi Bench, recently allowed an appeal by Sohanvir Singh against an order passed by the National Faceless Appeal Centre (NFAC), remitting the matter back to the Assessing Officer (AO). The ITAT’s decision, pronounced on January 17, 2025, hinged on the grounds that the assessee was not provided with an adequate opportunity to be heard during the assessment proceedings and the subsequent appeal before the NFAC. The case originated with Mr. Singh filing his income tax return for the assessment year 2017-18, declar...