No Hearing, No Justice: ITAT Remands 143(3) Appeal for Fresh Disposal

Sunita Aggarwal Vs ITO (ITAT Delhi)

Tribunal noted that CIT(A)/JCIT(A), Kochi had passed the appellate order ex-parte while upholding AO’s additions framed u/s 143(3). Appeal was again called twice before Tribunal but none appeared. Tribunal observed that in the faceless hearing system possibility of communication gaps between Assessee & counsel cannot be ruled out. In the interest of justice Tribunal set aside the ex-parte order & restored the appeal to CIT(A)/NFAC for fresh adjudication with three effective opportunities, making it clear that Assessee s

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