Case Law Analysis
|Income Tax Appellate Tribunal
Section 250 IT Act | Ex Parte Order Invalid Without Effective Hearing & Opportunity to File Submissions : ITAT Delhi
The ITAT Delhi has struck down an ex parte order passed under Section 250 of the Income Tax Act, holding that failure to grant a meaningful opportunity to file written submissions and documentary evidence violates natural justice. The tribunal has mandated a fresh hearing with a 60-day window for the assessee to respond, reinforcing that procedural fairness cannot be sacrificed even in cases of apparent non-cooperation.