Ex-Parte Order Quashed Due to Illness Preventing Timely Compliance

Kavery Buildwell Pvt. Ltd. Vs ITO (ITAT Delhi) Adjournment ignored, illness overlooked: ITAT sets aside ex-parte 144/147 order for fresh hearing Delhi ITAT set aside the ex-parte order passed by CIT(A) & restored the appeal for fresh adjudication. Tribunal noted that assessment was framed u/s 144/147 & the appellate order was also passed ex-parte, despite Assessee having sought adjournment which was not considered. Assessee explained that the person handling tax matters was suffering from a paralytic attack, resulting in non-response to notices. Holding that sufficient & effective ...