Opportunity of Being Heard Must be Provided: ITAT Remits Ex-Parte Order to AO

The ITAT (Income Tax Appellate Tribunal) remitted an ex-parte order back to the Assessing Officer (AO), reiterating the necessity of providing a proper opportunity of being heard to the assessee. An ex-parte order is passed in the absence of one party. The tribunal's decision indicates that the AO failed to ensure the assessee was duly notified of the proceedings or given a reasonable chance to appear and present their arguments before the order was issued against them.