ITAT Restores case for De Novo Adjudication Due to Insufficient Opportunity by CIT(A)

Young Women’s Christian Association Vs ITO (ITAT Cochin) Income Tax Appellate Tribunal (ITAT), Cochin bench, has overturned an ex-parte order from the National Faceless Appeal Centre (NFAC), effectively the Commissioner of Income Tax (Appeals) [CIT(A)], in the case of the Young Women’s Christian Association (YWCA) against the Income Tax Officer (ITO). The tribunal’s decision, pronounced on January 23, 2025, rests on the fundamental principle of natural justice, asserting that the assessee was not afforded a sufficient opportunity to present its case during the appeal proceedi...