ITAT imposes Cost of Rs. 5,000 for Non-Compliance of Notice issued by CIT(A) via ITBA

Subhag Projects Private Ltd. Vs ITO (ITAT Cuttack) A perusal of the order of the ld. CIT(A) shows that four opportunities have been granted to the assessee by issuing notices through ITBA System via e-Mail. It was submitted by the ld. AR that notices have been received but the assessee was unable to correspond with its counsel. This being so, we are of the opinion that the assessee should be granted another opportunity of being heard before the ld. CIT(A). This is however, subject to the levy of cost of 5000/- (Rupees Five Thousand Only) payable under the head “Others” by the assessee befo...