ITAT Quashes Ex-Parte Assessment without notice for hearing to Assessee

Blackberry Tradecom Pvt. Ltd Vs ITO (ITAT Kolkata)

We find that the ld. CIT(A) has passed an ex-parte order as the assessee had not responded to the notices of hearing on 09.03.2017 and 14.03.2017. The AO also passed an order u/s 144 of the Act.

The ld. Counsel for the assessee submits that notice of hearing was not served on the assessee and hence they did not appear and represent the case before the lower authorities. He argued that there is violation of principles of natural ju

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