ITAT Indore Restores Ex-Parte Assessments for Fresh Hearing Amid Natural Justice Concerns

Rajyeshwar Retail Trade Systems Pvt. Ltd. Vs ACIT (ITAT Indore) The ITAT, Indore Bench, addressed six appeals filed by Rajyeshwar Retail Trade Systems Pvt. Ltd. challenging six separate ex-parte orders passed by the CIT(A) for Assessment Years (AYs) 2013-14 to 2018-19. These orders arose from assessments completed u/s 147 read with Section 144 (best judgment assessment for non-compliance) of the Income-tax Act, 1961. The core issue was the completion of both the assessment and first-appeal proceedings ex-parte due to the taxpayer’s non-representation. The taxpayer’s counsel ar...