Case Law Analysis
|Income Tax Appellate Tribunal
Section 144 Income Tax Act | ITAT Bangalore Restores Assessment for Fresh Adjudication Citing Natural Justice Due to Assessee’s Health Issues
ITAT Bangalore condoned a 114-day delay in filing an appeal and restored the assessment to the Assessing Officer, emphasizing that ex-parte additions under Section 144 without considering the assessee’s health constraints violate procedural fairness. The ruling underscores the assessee’s right to submit evidence and mandates fresh adjudication where unexplained income additions were made without proper opportunity.