Change of CA Leading to Non-Receipt of Notices: ITAT Directs Re-Adjudication

Narayan Dattarao Giram Vs ITO (ITAT Pune) Introduction: The appeal of Narayan Dattarao Giram against an ex-parte order dated 31-05-2023 by the National Faceless Appeal Centre (NFAC), Delhi, relates to the assessment year 2011-12. The case highlights the significance of ensuring proper representation and communication in the tax assessment process, especially when a change in the Chartered Accountant can lead to missed notices. Detailed Analysis: The assessment order for this case was issued under Section 144 read with Section 147 of the Income Tax Act, determining the total income at Rs. 13,28...