ITAT Quashes Ex-Parte Order Passed the Day After Adjournment Request

Siddharth Sharma Vs ITO (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT) Delhi has set aside the ex-parte orders issued by the Commissioner of Income Tax (Appeals) [CIT(A)] in the case of Siddharth Sharma for the Assessment Year (AY) 2012-13. The appeal, which was initially dismissed without a hearing, involved unexplained bank deposits and a penalty under Section 271(1)(c) of the Income Tax Act. The assessee argued that the CIT(A) failed to consider his adjournment request, filed on medical grounds, and proceeded with the ex-parte order without proper notice. ITAT found merit in the clai...