The Tribunal restored the matter to the file of the CIT(A) with instructions to re-adjudicate the appeal after validly notifying the assessee and giving it a reasonable opportunity to be heard.
The Income Tax Appellate Tribunal (ITAT), Raipur Bench, has set aside an ex-parte appellate order for the Assessment Year 2011–12, citing improper service of notice as the primary reason for non-participation by the appellant during the proceedings before the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre. In the second appeal, Pramila Gokuldas Daga…
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