ITAT Grants Opportunity to Assessee in Ex-parte Proceedings: Remand to CIT(A)

Late Sh. Ashok Kumar Goel Vs National Faceless Appeal Centre (NFAC) (ITAT Amritsar) Late Sh. Ashok Kumar Goel filed an appeal against the order passed by the Commissioner of Income Tax (Appeals), NFAC, Delhi, for the assessment year 2012-13. The case revolves around the question of whether the assessee should be granted another opportunity in ex-parte proceedings and the application of principles of natural justice, equity, and fair-play. The appeal was filed challenging the order passed by the Commissioner of Income Tax (Appeals) without granting the assessee a reasonable opportunity. The arg...