No party should be condemned unheard: ITAT Kolkata directs Fresh hearing

Littlestar Projects Pvt. Ltd Vs ITO (ITAT Kolkata) The case of Littlestar Projects Pvt. Ltd vs. Income Tax Officer (ITO) at the Income Tax Appellate Tribunal (ITAT) Kolkata involves a dispute over the ex parte assessment and subsequent appeal decisions, emphasizing the importance of proper communication and the principles of natural justice. The ITAT Kolkata directed a fresh hearing, stressing that no party should be condemned unheard. Background The appellant, Littlestar Projects Pvt. Ltd, challenged the order dated October 19, 2023, issued by the National Faceless Appeal Centre (CIT(A)), whi...