No Hearing, No Finality: ITAT Reopens Ex-Parte U/s 147 Order

Santosh Arora Vs ITO (ITAT Delhi)

Faceless Hearing Glitch Gets Benefit: ITAT Delhi Restores Ex-Parte 147 Appeal

The Delhi ITAT (SMC), in Santosh Arora v. ITO (ITA No. 7579/Del/2025, AY 2012-13; order dated 24.12.2025), has set aside the ex-parte order passed by the CIT(A)/NFAC in reassessment proceedings u/s 147 r.w.s. 143(3) and restored the matter

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