AO’s Notices were never served to Assessee: ITAT sets aside Ex-Parte Order

The ITAT set aside an ex-parte order because the Assessing Officer’s (AO) notices were never served to the assessee. The tribunal emphasized the importance of proper service of notices for fair proceedings, noting that the failure to serve notices deprived the assessee of the opportunity to present their case. This decision highlights the need for adherence to procedural requirements in tax proceedings and ensures that taxpayers are given a fair chance to respond to allegations. The ruling provides relief to the assessee and underscores the importance of due process in tax litigation.