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

By Yogitha S. Yogesh - On July 2, 2024 2:24 pm - 2 mins read

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…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?

Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)

₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here