Unreasoned ex-parte order is against principal of natural justice: ITAT Mumbai

Bhupendra Kumar Phoolchand Bind Vs ITO (ITAT Mumbai)

ITAT Mumbai held that unreasoned order confirming addition passed ex-parte is against the principal of natural justice and hence the matter is restored back to CIT(A) for fresh consideration.

Facts- The appellant is an individual. Notice u/s 143(2) dated 21.09.2018 was issued vide ITBA Portal and duly served on the assessee. Subsequently, a notice u/s. 142(1) dated 22.05.2019 was issued through ITBA Portal and same was duly served on the assessee. Due to change of incumbent, 142(1) of the Act was issued to

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