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Ex-Parte Assessment Appeal Can’t Stand: Matter Sent Back for De Novo Adjudication
Case Law Details
- Case Name
- Bankey Bihari Ispat Private Limited Vs ACIT (ITAT Dehradun)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Dehradun
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Bankey Bihari Ispat Private Limited Vs ACIT (ITAT Dehradun)
Ex-Parte Assessment & Appeal Can’t Stand: Matter Sent Back for De Novo Adjudication
Dehradun ITAT set aside both the ex-parte assessment order u/s 143(3) and the ex-parte appellate order of NFAC-CIT(A), holding that non-adjudication of grounds on merits violates principles of natural justice.
The assessment dated 16-12-2019 was completed ex-parte due to non-appearance of the Assessee, and the first appeal was also dismissed ex-parte without deciding all grounds raised. While Revenue argued that the Assessee was a chronic def...
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