No Physical Notice of Hearing served by Income Tax First Appellate: ITAT sets aside CIT (A)’s Ex Parte Order

The Income Tax Appellate Tribunal (ITAT) set aside an ex-parte order passed by the Commissioner of Income Tax (Appeals) [CIT(A)], due to no physical notice of hearing being served to the appellant. The appellant claimed not receiving any notice of hearing for the appeal, resulting in the CIT(A) proceeding ex-parte and dismissing the appeal. The ITAT found merit in the appellant's contentions and noted the importance of proper service of notice for ensuring justice. Consequently, the ITAT remanded the matter back to the CIT(A) for a fresh adjudication after providing an opportunity for the appellant to be heard.