Ex-Parte Assessment Remanded as Assessee Was Abroad & Notice not Communicated by Consultant

Balwinder Pal Singh Vs ITO (ITAT Chandigarh) The appeal concerns the assessee’s challenge to the order dated 06.03.2025 issued by the Commissioner of Income Tax (Appeals), NFAC, Delhi, relating to the assessment year 2012–13. At the outset, the assessee’s counsel drew attention to the assessment order passed under Section 144 of the Income Tax Act, 1961. The assessment was completed ex parte as a best-judgment assessment. The counsel further pointed out that the impugned order of the CIT(A) was also passed ex parte. It was submitted that during the relevant period, the assessee was resid...