Assessee Not Given an Opportunity to Properly Canvas Appeal: ITAT Quashes Ex Parte Order

Assessee Not Given an Opportunity to Properly Canvas Appeal, ITAT Quashes Ex-Parte Order: The Income Tax Appellate Tribunal (ITAT) quashed an ex-parte order passed against a taxpayer, ruling that the assessee was not given a fair chance to present their case. The ITAT found that the assessment was conducted without offering the taxpayer an opportunity to properly canvass their appeal. As a result, the tribunal remanded the case for reconsideration, ensuring that the principles of natural justice were adhered to. The decision reiterates the importance of due process in the tax appeal process, emphasizing that taxpayers must be given a reasonable opportunity to present their case before an order is passed.