No Physical Notice in Ex-Parte Proceedings – ITAT Remands Case to CIT(A)

Kusham Vs ITO (ITAT Delhi)

The ITAT Delhi reviewed an appeal challenging the National Faceless Appeal Centre’s order dated 27.12.2023 for the assessment year 2013-14. The appellant argued that the Commissioner of Income Tax (Appeals) passed an order under Section 250 of the Income Tax Act without providing proper notice or opportunity to be heard, leading to an ex-parte decision. The Assessing Officer had issued a notice under Section 148 but the appellant, a housewife with no regular income, claimed she did not receive this notice or the subsequent notices related to the app

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