No Hearing, No Merits: Income Tax Appellate Orders Quashed and Sent Back

Shaheed Bhagat Singh Polyethnic Vs DCIT (ITAT Chandigarh) The appeals before the Income Tax Appellate Tribunal, Chandigarh Bench concerned multiple assessment years and challenged orders passed by the Commissioner of Income Tax (Appeals), NFAC, Delhi, all dated 13.01.2025. The principal grievance of the assessee was that the appellate orders were passed ex parte without granting an effective opportunity of being heard, thereby violating principles of natural justice. It was argued that the Commissioner (Appeals) confirmed the orders of the DCIT (Exemptions) without examining the merits of the ...