ITAT Orders Reassessment Due to Ex-Parte Assessment Ignoring Rule 46A Evidence

Ajay Gajanand Deshmukh Vs ITO (ITAT Ahmedabad)

Introduction: In a significant decision, the Income Tax Appellate Tribunal (ITAT) Ahmedabad has directed the readjudication of ex-parte assessment orders. These orders were passed without considering additional evidence filed by the taxpayer under Rule 46A of the Income Tax Rules. The case pertains to assessments for the fiscal year 2005-06 and raises crucial questions about due process and the admissibility of additional evidence.

1. Background of the Case

The case revolves around assessment orders for the assessment year 2005-06, which were passed ex-parte against the taxpayer. These orders were subsequently appealed.

2. Delay and COVID-19 Exception

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