Ex Parte Order is Not Justified if Notice is Served on Wrong Address

Vibgyor Tech Solutions Pvt. Ltd Vs ITO (ITAT Kolkata)

The issue under consideration is whether ex parte order passed by CIT(A) because of non attendance of assessee on the date of hearing is justified in law?

ITAT states that the impugned order of the Ld. CIT(A) is ex parte and assessee/ assessee’s Ld. Counsel was not heard before disposal of the appeal. The Ld. CIT(A) noted that he had fixed the appeal on two occasions i.e on 04/05//2018 and 21/05/2018;

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