Ex-Parte Appellate Order Without Reasonable Opportunity: ITAT Restores Rs. 2.55 Cr Matter for Fresh Adjudication

The ITAT has restored a "₹2.55 crore matter for fresh adjudication," setting aside an ex-parte appellate order. The tribunal's decision was based on the fact that the taxpayer did not receive a reasonable opportunity to be heard, as the notices and the final order were sent to an old address. This ruling upholds the principles of natural justice, ensuring that taxpayers have a fair chance to present their case before a decision is made, particularly in matters involving substantial financial implications.