Order u/s 250 cannot be passed ex-parte without giving reasonable opportunity of being heard to assessee

Brief of the case: ITAT Delhi held in Executive solutions Pvt Ltd Vs ITO that reasonable opportunity of being heard should be given to the assessee as per the principle of natural justice irrespective of the fact the number of times opportunity of being heard had already been given to the assessee. Moreover revenue should consider the submissions of the assessee considering the circumstances of the case though not submitted in the prescribed manner because of the principle of natural justice. Facts of the case: An order was passed by AO u/s 143(3)/147 by making an addition of Rs 13,50,000/ on ...