Ex-Parte Assessment & NFAC Dismissal Set Aside; ITAT Pune Orders Fresh Adjudication

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...