Ex-parte Enhancement Without Notice Unsustainable: ITAT ITAT Bangalore

Late Gurupadappa Mallappa Havinal Vs (ITAT Bangalore) Ex-parte Enhancement Without Notice Unsustainable: ITAT Restores Credit Addition to CIT(A) The Bangalore SMC Bench of the ITAT set aside the ex-parte appellate order passed by the CIT(A) and restored the entire matter back to the file of the CIT(A) for fresh adjudication on merits, holding that the Assessee was denied a proper opportunity of hearing and that enhancement was made without issuing notice u/s 251. The Assessee, an individual pensioner, had originally filed his return for AY 2012-13, which was accepted u/s 143(1). Subsequently, ...