ITAT Lucknow Judgments — September 2020

The Tribunal held that the AO failed to issue the notice under Section 148 to the correct address available in the PAN database, despite the assessee providing his PAN. This vitiated the assessment proceedings.

The Tribunal held that the CIT(A) passed a non-speaking ex-parte order without giving the assessee a proper opportunity to be heard. Principles of natural justice require an assessee to be heard before an appeal is disposed of.