ITAT Sets Aside Ex-Parte Orders Passed Without Considering Objections to Mechanical Reopening

The Income Tax Appellate Tribunal (ITAT) set aside ex-parte assessment orders that were passed without considering the assessee's objections to the mechanical reopening of their assessment. The ITAT found that the Assessing Officer had reopened the assessment without adequately addressing the reasons provided by the assessee against such reopening. The tribunal emphasized the need for a proper application of mind and due consideration of the assessee's submissions before proceeding with a reassessment. This decision reinforces the principles of natural justice and fair procedure in tax assessment proceedings.