Non-Speaking Ex Parte Order Quashed – ITAT Rajkot Sends Back Case with Costs

Prataprai Ranpariya Vs ITO (ITAT Rajkot) The appeal was filed by Assessee against the order of  CIT(A), arising from reassessment proceedings framed u/s 147  for AY 2019-20.  CIT(A) had dismissed the matter ex parte, without discussing the merits of the case. Before the Tribunal,  Assessee contended that he could not represent his case since the notices were delivered on a wrong email ID &  his consultant had failed to cooperate, resulting in non-submission of details before the lower authorities. He argued that the impugned order was a clear violation of the principles of natural jus...