Income Tax Hearing Notice Not Received: ITAT Quashes Ex Parte Order, Remands Matter for Fresh Hearing

The Income Tax Appellate Tribunal (ITAT) quashed an ex-parte order passed by the tax authorities due to the taxpayer not receiving a hearing notice. The tribunal found that the absence of a hearing notice deprived the taxpayer of the opportunity to present their case and defend themselves against the tax authority's decision. In its ruling, ITAT emphasized the principle of natural justice, stating that fair opportunity for hearing is essential. The tribunal has remanded the matter back to the Assessing Officer (AO) for fresh proceedings, ensuring that the taxpayer is given proper notice and the right to be heard in accordance with the law.