Reassessment without proper hearing- ITAT direct re-adjudication

Rakhi Gautam Vs ITO (ITAT Indore)

Introduction: This article discusses the case of Rakhi Gautam Vs ITO (ITAT Indore), where the ITAT has addressed the issue of reassessment without proper hearing. The notices were issued to the registered email ID rather than in physical form, leading to the assessee being unaware of the proceedings.

Analysis: The ITAT considered the rival submissions and the relevant material on record. It was noted that the impugned order by the CIT(A) was passed ex-part

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