ITAT Remands Appeal for Fresh Hearing, Imposes ₹20,000 Cost

Pure Milk Products Pvt. Ltd. Vs DCIT (ITAT Chandigarh) The Income Tax Appellate Tribunal dealt with appeals filed by the assessee for AY 2013–14 and 2014–15 against orders of the first appellate authority. The assessee failed to appear before the appellate authority despite multiple notices, resulting in confirmation of additions made by the Assessing Officer, who had determined total income at Rs.641.32 lakhs for AY 2013–14, with a similar assessment for AY 2014–15. The appeals before the Tribunal were delayed by 177 days, attributed to the representing counsel, and supported by an af...