ITAT Delhi Sets Aside Ex-Parte Order as Notices were never served to Assessee

Raj Rani Vs ITO (ITAT Delhi)

In the case of Raj Rani vs. Income Tax Officer (ITO), the Income Tax Appellate Tribunal (ITAT) Delhi bench set aside an ex-parte assessment order after it was found that assessment notices were not served to the assessee. The assessee challenged an order by the Commissioner of Income Tax (Appeals) [CIT(A)] which upheld a tax addition of ₹49,02,500 related to cash deposits in a Punjab National Bank account. The assessee argued that the notices from the Assessing Officer (AO), under Section 147 of the Income Tax Act, were never received, as the

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