ITAT Patna Restores Ex-Parte Case to AO for Fresh Hearing

Indra Devi Vs AC/DC (ITAT Patna) The Income Tax Appellate Tribunal (ITAT), Patna Bench, on March 12, 2025, restored the appeal of assessee Indra Devi for Assessment Year 2013-14 to the Assessing Officer (AO) for a fresh, meritorious adjudication. This decision came despite the assessee and her representative’s continuous absence during proceedings before both the AO and the Commissioner of Income-tax (Appeals) [CIT(A)], which had led to an ex-parte assessment and subsequent dismissal of her appeal. The assessment was initially framed under Section 147 read with Section 144 of the Income ...