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    <title>2021 (3) TMI 616 - ITAT KOLKATA</title>
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    <description>The Tribunal found that the Ld. CIT(A) violated natural justice by passing an ex parte order without proper opportunity for the assessee to be heard. The AO hastily completed the assessment without considering responses from share subscribers, depriving the assessee of a fair chance to present its case. Consequently, the matter was remanded back to the AO for a fresh assessment to ensure the assessee&#039;s right to a reasonable opportunity to be heard.</description>
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      <description>The Tribunal found that the Ld. CIT(A) violated natural justice by passing an ex parte order without proper opportunity for the assessee to be heard. The AO hastily completed the assessment without considering responses from share subscribers, depriving the assessee of a fair chance to present its case. Consequently, the matter was remanded back to the AO for a fresh assessment to ensure the assessee&#039;s right to a reasonable opportunity to be heard.</description>
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