Less than 15-Day Notice Violates Natural Justice: ITAT Set Aside CIT(A) Order

Amriteshwaryai Mining Mech Private Limited Vs DCIT (ITAT Raipur) ITAT Raipur  restored the matter to CIT(A)/NFAC after finding that the appeal was dismissed ex parte in violation of natural justice. Assessee had filed appeal against reassessment order passed u/s 147 r.w.s. 144. During appellate proceedings, several notices were issued by CIT(A) between November 2023 & May 2025, but  Assessee either did not respond or sought adjournments. Eventually, the appeal was dismissed ex parte on 20.06.2025. Before the Tribunal, it was argued that the notices issued allowed less than the reasonable...