Section 250(6) Requires Reasoned Appellate Order After Effective Hearing: ITAT Jaipur

Advertisement Onkar Mal Vs ITO (ITAT Jaipur) The ITAT Jaipur considered the assessee’s appeal against the ex parte order of the CIT(A) for Assessment Year 2009-10 arising from an assessment passed under Section 143(3) read with Section 148 of the Income-tax Act. The assessee challenged both the reopening of the assessment and the addition of ₹5,22,560 made under Section 69. At the outset, the assessee submitted that the CIT(A) had passed the ex parte order without providing a reasonable opportunity of hearing, contending that no notice had been served at the address furnished in For...