Failure to serve Hearing Notice under Income Tax Act invalidates Ex-Parte Order: ITAT [Read Order]

The ITAT also directed the assessee to make an application for change of address in the PAN Database as per rules
ITAT - ITAT Kolkata - Income tax - hearing notice failure - Income Tax Tribunal - TAXSCAN

In a significant case, the Kolkata Income Tax Appeallate Tribunal ( ITAT ) held that failure to serve hearing  notice under Income Tax Act, 1961 invalidates ex-parte order. The ITAT directed the assessee to furnish its correct address before the competent authority. M/s Littlestar Projects Pvt. Ltd, the assessee company had challenged the ex-parte order…

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