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Non-Speaking Ex Parte Order Quashed – ITAT Rajkot Sends Back Case with Costs
Case Law Details
- Case Name
- Prataprai Ranpariya Vs ITO (ITAT Rajkot)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Rajkot
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Prataprai Ranpariya Vs ITO (ITAT Rajkot)
The appeal was filed by Assessee against the order of CIT(A), arising from reassessment proceedings framed u/s 147 for AY 2019-20. CIT(A) had dismissed the matter ex parte, without discussing the merits of the case.
Before the Tribunal, Assessee contended that he could not represent his case since the notices were delivered on a wrong email ID & his consultant had failed to cooperate, resulting in non-submission of details before the lower authorities. He argued that the impugned order was a clear violation of the principles of natural jus...
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