#Section 144 IT Act

ITAT Delhi quashes reassessment under Section 147/144 of the Income Tax Act for failure to serve notice at the assessee's correct address, reinforcing that procedural compliance is mandatory for jurisdiction. The ruling underscores that ex-parte orders without proper notice violate principles of natural justice and are void ab initio.

ITAT Ahmedabad ruled that an assessee's non-participation in assessment proceedings does not forfeit the right to a fresh hearing, upholding natural justice principles. However, the Tribunal imposed costs for the assessee's procedural lapse, balancing fairness with accountability. The decision reinforces that ex-parte assessments under Section 144 IT Act can be set aside if the assessee's default was not willful or contumacious.