₹46 Lakh Ex-Parte Income Tax Addition After Assessment U/S 144/147 W/O Opportunity to Adduce Evidence: ITAT Remits Matter

The Income Tax Appellate Tribunal (ITAT) has remitted a case involving an ex-parte income tax addition of ₹46 lakh, made under Section 144/147 without giving the assessee an opportunity to adduce evidence. The tribunal found that the assessment was conducted without following due process, denying the assessee a fair chance to present their case. ITAT's decision to remit the matter back for reassessment ensures that the principles of natural justice are upheld. This case highlights the importance of providing taxpayers with a fair hearing and the opportunity to submit evidence during assessments.