ITAT sets aside Ex-Parte Order after Technical Glitches led to Non-Compliance

The ITAT set aside an ex-parte order after the taxpayer claimed that technical glitches had caused their non-compliance with procedural requirements. In this case, the tribunal accepted that the taxpayer had faced issues due to system-related failures, which prevented them from filing the required documents and attending hearings. The ITAT emphasized that technical difficulties should not penalize taxpayers who have valid reasons for missing deadlines. The tribunal directed the Assessing Officer to re-evaluate the case and conduct fresh proceedings, ensuring that the taxpayer’s rights were respected and due process was followed in accordance with the law.