ITAT Sets Aside Ex-Parte Order; Directs CIT(A) to Consider Additional Evidence

Airona Tiles Limited Vs DCIT (ITAT Ahmedabad) In a ruling emphasizing the foundational principles of natural justice within the faceless assessment regime, the Income Tax Appellate Tribunal (ITAT) Ahmedabad Bench has set aside an order by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The ITAT’s decision, pronounced on March 20, 2025, restores the appeal of Airona Tiles Limited for fresh consideration, citing a violation of due process when the NFAC dismissed the company’s appeal ex-parte without considering its requests for adjournment. The ca...