ITAT directs fresh hearing against ex-parte order- Imposes Cost on Assessee

A. N. Traders Pvt. Ltd Vs DCIT (ITAT Delhi) The assessee has failed to appear on 6 occasions before the ld. CIT(A) and has taken up the grounds before the Tribunal pertaining to legal principles of audi alteram partem and sustenance of order of the AO by the ld. CIT(A) on ‘ex-parte’ basis. We strongly believe that every assessee has a right to appeal before the authorities against any addition or disallowance made to the returned income, at the same time, it is least expected that the assessee would comply to the notices issued by the authorities in an appropriate way. The assessee...