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Ex-Parte Assessment & NFAC Dismissal Set Aside; ITAT Pune Orders Fresh Adjudication
Case Law Details
- Case Name
- Swaroop Kudalkar Vs Assessment Unit (ITAT Pune)
- Appeal Number
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- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
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Swaroop Kudalkar Vs Assessment Unit (ITAT Pune)
Ex-parte Assessment & NFAC Dismissal Set Aside in Legal Heir Case; Matter Remanded for Fresh Adjudication – ITAT Pune
The Pune Bench of the ITAT, in Swaroop Kudalkar (Legal Heir of Late Roshan Kudalkar) vs. Assessment Unit (ITA No.2132/PUN/2025, AY 2020-21, order dated 18-12-2025), set aside the ex-parte assessment as well as the ex-parte dismissal by CIT(A)/NFAC, holding that denial of effective opportunity violated principles of natural justice.
The Tribunal noted that the original assessee, who ran a petrol pump business, had passed away...
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