ITAT Chandigarh Upholds CIT(A)’s Power to Set Aside Ex-Parte Assessment

ITO Vs S.D. Marketing Co. (ITAT Chandigarh) ITAT Chandigarh Upholds CIT(A)’s Power to Set Aside Ex-Parte Assessment – Revenue’s Appeal Dismissed ITAT Chandigarh Upholds CIT(A)’s Power to Set Aside Ex-Parte Assessment – Revenue’s Appeal Dismissed AO had completed assessment ex parte. CIT(A), noticing absence of proper enquiry, exercised powers u/s 251(1)(a) as amended w.e.f. 01.04.2023 & set aside assessment for fresh adjudication. Revenue challenged this action, arguing that CIT(A) erred in remanding matter. Tribunal observed that post 01.04.2023, CIT(A) is statutorily empower...