Ex-parte CIT(A) order quashed: ITAT restores appeal where notices went to deceased counsel

Saroj Agrawal Vs ITO (ITAT Raipur) ITAT Raipur  condoned 274-day delay & set aside ex-parte order of CIT(A)/NFAC which had confirmed addition of ₹15.06 lakh as unexplained money u/s 69A & taxed u/s 115BBE. Tribunal noted that all appellate notices & order were sent to email/address of assessee’s erstwhile tax consultant who had since expired, resulting in bona fide non-compliance. Revenue did not dispute this factual position. Holding that no deliberate or mala fide conduct was attributable to Assessee & that passing ex-parte appellate order violated principles of natural ...