https://www.taxtmi.com/caselaws?id=759983 ITAT Bangalore set aside CIT(A)'s ex-parte dismissal of assessee's appeal for breach of natural justice and procedural violations. CIT(A) dismissed appeal without deciding merits, violating Section 250(6) mandate. Notice was improperly served to wrong address instead of Form 35 address, breaching Section 282 and Rule 127 requirements. ITAT directed complete inquiry regarding assessee's business discontinuance under Sections 176(3) and 189, requiring assessee to furnish true facts. Matter restored to CIT(A) for fresh adjudication with proper hearing opportunity, directing compliance with Section 250(6) for merit-based decision. en-us Fri, 13 Sep 2024 00:00:00 +0530 Mon, 14 Oct 2024 08:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759983 ITAT Bangalore set aside CIT(A)'s ex-parte dismissal of assessee's appeal for breach of natural justice and procedural violations. CIT(A) dismissed appeal without deciding merits, violating Section 250(6) mandate. Notice was improperly served to wrong address instead of Form 35 address, breaching Section 282 and Rule 127 requirements. ITAT directed complete inquiry regarding assessee's business discontinuance under Sections 176(3) and 189, requiring assessee to furnish true facts. Matter restored to CIT(A) for fresh adjudication with proper hearing opportunity, directing compliance with Section 250(6) for merit-based decision. Case-Laws Income Tax Fri, 13 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759983