Ex-Parte Appeal Order Set Aside After Assessee Learns of Ruling via Penalty Notice

Chandarkishore Nandkishore Seksaria Vs ITO (ITAT Mumbai)

Assessee Unaware of Ex-parte NFAC Order till Receipt of Penalty Notice u/s 270A – ITAT Sets Aside Order & Remands Matter to CIT(A) for Fresh Adjudication

Assessee challenged the ex-parte order of NFAC/CIT(A). It was explained that CIT(A) notices had gone unnoticed in email, causing non-representation, though detailed submissions had earlier been filed before AO during reassessment u/s 147/144. Assessee became aware of the appeal order only upon receiving a penalty notice

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