Natural Justice denial: ITAT Orders Fresh Assessment in Petrol Pump Case

Ashok Kumar Vs Assessing Officer (ITAT Lucknow)

Income Tax Appellate Tribunal (ITAT) Lucknow bench has ordered a fresh assessment in the case of Ashok Kumar, a petrol pump owner, for the assessment year 2018-19. The Tribunal’s decision, issued on February 25, 2025, comes after the appellant argued that he was denied a fair opportunity to present his case due to the Assessing Officer’s (AO) exclusive reliance on electronic notices, which he was unable to access reliably. This ruling overturns an ex parte assessment order dated March 25, 2023, and a subsequent appellate o

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