ITAT Sets Aside Ex-Parte Order u/s 143(3) of Income Tax Act, Grants Assessee Another Chance Due to Non-Receipt of Hearing Notices

The ITAT set aside an ex-parte order under section 143(3) of the Income Tax Act, granting the assessee another chance to present their case. The order was passed due to the non-receipt of hearing notices. The bench found that the assessee was not given an opportunity to be heard and that the non-receipt of notices was a reasonable cause for non-compliance. The ITAT emphasized the importance of natural justice and the right of the taxpayer to be heard before any order is passed. This ruling highlights that in cases where procedural lapses occur, fairness must be ensured, and the assessee should be allowed a fresh opportunity to contest the assessment.