ITAT Jaipur Recalls Ex-Parte Order, Citing Natural Justice Violation

Kamla Devi Vs ITO (ITAT Jaipur) Income Tax Appellate Tribunal (ITAT), Jaipur Benches, has recalled its ex-parte order dated July 31, 2024, in the case of Kamla Devi versus the Income Tax Officer (ITO) for Assessment Year 2018-19. The Tribunal, addressing a Miscellaneous Application filed by the assessee under Section 254(2) of the Income Tax Act, 1961, determined that the assessee was not afforded adequate opportunity of being heard, a critical violation of natural justice principles. The case has now been remanded to the Assessing Officer (AO) for fresh adjudication on its merits. Background ...