Ex-parte order in absence of assessee – ITAT restores matter to CIT(A)

Prakash Vill Kachera Varshad Vs ITO (ITAT Delhi) Limited grievance of the assessee is against ex parte disposal of the appeal by learned first appellate authority. Drawing my attention to the impugned order of learned Commissioner (Appeals), learned counsel for the assessee submitted that proper opportunity of hearing was not granted to the assessee in hearing of the appeal. Assessee submitted, though, first appellate authority has stated about notices uploaded in ITBA portal, however, the assessee never received such notices. Without entering into the controversy as to whether the assessee wa...