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Statutory Appeals Demand Merit Review: ITAT Corrects NFAC Approach
Case Law Details
- Case Name
- Nidhi Yadav Vs ITO (ITAT Dehradun)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Dehradun
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Nidhi Yadav Vs ITO (ITAT Dehradun)
Ex-Parte Orders Can’t Replace Reasoned Adjudication: NFAC Directed to Decide Appeals Afresh
Dehradun ITAT set aside the ex-parte assessment and appellate orders, holding that non-consideration of grounds on merits violates principles of natural justice.
The assessments were completed u/s 147 r.w.s. 144B making additions resulting in assessed incomes of ₹27.88 lakh (AY 2014-15) and ₹20.15 lakh (AY 2017-18). Both assessments, as well as first appellate proceedings before NFAC-CIT(A), were conducted ex-parte due to alleged non-compliance ...
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