https://www.taxtmi.com/caselaws?id=793528 An ex parte appellate order was found unsustainable because it was passed after only one notice and without considering the assessee's reply, amounting to a breach of natural justice. It was also inconsistent with the CBDT notification governing allocation of transfer pricing appeals, under which the designated appellate authority was the Commissioner (Appeals), Delhi-44, not NFAC, Delhi. On those grounds, and with the parties agreeing that fresh adjudication was appropriate, the order was set aside and the matter restored for de novo consideration after granting a proper opportunity of hearing. en-us Mon, 04 May 2026 00:00:00 +0530 Thu, 18 Jun 2026 08:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793528 An ex parte appellate order was found unsustainable because it was passed after only one notice and without considering the assessee's reply, amounting to a breach of natural justice. It was also inconsistent with the CBDT notification governing allocation of transfer pricing appeals, under which the designated appellate authority was the Commissioner (Appeals), Delhi-44, not NFAC, Delhi. On those grounds, and with the parties agreeing that fresh adjudication was appropriate, the order was set aside and the matter restored for de novo consideration after granting a proper opportunity of hearing. Case-Laws Income Tax Mon, 04 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793528