Section 153A Assessment Restored Because Appeal Was Decided Ex Parte

Bahadur Nagar Vs DC/ACIT (ITAT Delhi) ITAT Delhi restores 153A assessment: Ex-parte order & non-consideration of additional evidence vitiate appellate decision Delhi Tribunal in set aside the order of the CIT(A) and restored the matter to the file of the Assessing Officer for fresh adjudication. The Tribunal noted that the assessment u/s 153A r.w.s. 144 was passed ex parte and that the CIT(A) dismissed the appeal without considering the additional evidence filed by the assessee. Holding that adequate opportunity of being heard is a fundamental requirement, the Tribunal ruled that the failu...