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    <title>2025 (6) TMI 1754 - ITAT RAJKOT</title>
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    <description>ITAT Rajkot set aside CIT(A)&#039;s ex-parte order passed under section 250 without adjudicating assessee&#039;s grounds or providing hearing opportunity. The tribunal held that principles of natural justice require sufficient opportunity for affected parties to be heard. Matter remitted back to AO for fresh adjudication on merits with reasonable hearing opportunity. Assessee directed to furnish evidence when called upon. Appeal allowed for statistical purposes.</description>
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      <description>ITAT Rajkot set aside CIT(A)&#039;s ex-parte order passed under section 250 without adjudicating assessee&#039;s grounds or providing hearing opportunity. The tribunal held that principles of natural justice require sufficient opportunity for affected parties to be heard. Matter remitted back to AO for fresh adjudication on merits with reasonable hearing opportunity. Assessee directed to furnish evidence when called upon. Appeal allowed for statistical purposes.</description>
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